CLA-2-94:OT:RR:NC:1:110
Ms. Julie Hsia
Santa's Best Crafts, Ltd.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of light string sets from China.
Dear Ms. Hsia:
In your letter dated August 8, 2011, you requested a tariff classification ruling.
The items under consideration are two styles of light strings, identified as the GE Energy Smart Solar LED Miniature Light Sets, Item Numbers 95535 and 95536. Samples were submitted with your ruling request and will be returned to you.
From the information and samples that you have provided, Item Numbers 95535 and 95536 are light strings identical in all respects except for the lamp colors (e.g., Item Number 95535 features multicolor lamps and Item Number 95536 features warm clear lamps). The sample consists of four dark green insulated wire conductors twisted together, incorporating 100 green lamp-holders with miniature plastic LED (light emitting diode) lamps equally spaced 4 inches apart along the light strings, which measures approximately 34 feet in length. At the end of the light string is a lead wire of approximately 6 feet long that plugs into a solar power supply with a three position push-button switch for steady on, off or flashing and a photocell, which is also programmed to turn the lights on automatically at dusk and off at dawn. These light strings are advertised for use during the Christmas holiday season and are of a kind used for Christmas trees by virtue of their design.
Item Numbers 95535 and 95536 are light strings also known as electric garland. Electric garland was defined in 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.”
The applicable subheading for the GE Energy Smart Solar LED Miniature Light Sets, Item Numbers 95535 and 95536, will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Lighting sets of a kind used for Christmas trees: Miniature series wired sets.” 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