CLA-2-94:OT:RR:NC:1:110
Mr. Aaron Cullen
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a light string set from China.
Dear Mr. Cullen:
In your letter dated March 9, 2012, you requested a tariff classification ruling on behalf of your client CVS/Pharmacy.
The item under consideration is a light string, identified as the 50 Halloween Candy Corn Lights, Item Number 458537. A sample was submitted with your ruling request and will be returned to you.
From the information and sample that you have provided, Item Number 458537 is a light string that consists of two black insulated wire conductors twisted together, incorporating 50 black lamp-holders with standard miniature plastic LED (light emitting diode) lamps in yellow and orange color tones equally spaced 3 inches apart along the light strings, which measures approximately 12 feet in length. One end of the light string has a 18 inch lead wire with a combination two-prong plug and socket rated for 125 volt (V) and incorporating two 3 amp (A) fuses; at the other end is a two-prong socket. It may be connected end-to-end with additional light strings. Although the light string is referenced as Halloween Candy Corn Lights and is designed for both indoor and outdoor use, it is of a kind used for Christmas trees by virtue of its design. Light strings are 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 50 Halloween Candy Corn Lights, Item Number 458537, 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,
Thomas J. Russo
Director
National Commodity Specialist Division