CLA-2-94:OT:RR:NC:1:110

Mr. Troy D. Crago-Edwards
Atico International
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of Christmas tree light sets from China.

Dear Mr. Crago-Edwards:

In your letter dated December 10, 2009 you requested a tariff classification ruling. The merchandise under consideration is the 100L Sts Light Set, item numbers A073YA00680 (clear light set) and A073YA00681 (multi-color light set). Both item numbers are identical except for the color of the light bulbs; samples were submitted with your ruling request and will be returned to you.

The 100L Sts Light Set consists of three twisted green insulated 22 AWG (American wire gauge) conductors measuring approximately 21 11/12 feet long and featuring 100 lamp holders with filament lamps evenly spaced throughout 21 feet of the light string. At one end of the light string is a 4-inch wire lead connecting to a two-prong receptacle; at the other is another, 7-inch wire lead with a combination two-prong plug/socket with a built-in fuse rated for 3 amps (A) and 125 volts (V). This light set is designed for both indoor and outdoor use, and up to 8 may be connected end-to-end. It is rated for 120 V and .2 A, and is packaged for retail sale with two replacement fuses, two replacement bulbs, and two flasher bulbs.

The 100L Sts Light Set is a light string also known as electric garland. Electric garland was defined in Ruling HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” In addition, we note that subheading 9405.30.00, HTSUS, is a “principal use” provision within the meaning ascribed in Primal Lite v. United States, 15 F. Supp. 2d 915 (CIT 1998); aff’d 182 F. 3d 1362 (CAFC 1999), in which the court concluded that because subheading 9405.30.00, HTSUS, is a principal use provision, it is therefore subject to Additional U.S. Rule of Interpretation 1(a), HTSUS, which states in part that a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use; Additionally, the Primal Lite court, in discussing principal use, held that “it is the use of the class or kind of goods being imported that is controlling, rather than the specific use to which the importation itself is put,” i.e. goods need not be actually used in the same manner as the entire class or kind in order to be recognized as part of that class or kind. CBP has repeatedly upheld this analysis by defining principal use as the use of the class or kind of the merchandise at issue that exceeds any other use.

The applicable subheading for the 100L Sts Light Set, item numbers A073YA00680 and A073YA00681, will be 9405.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Lighting sets of a kind used for Christmas trees…: Other.” The general rate of duty will be 8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Campanelli at (646) 733-3016.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division