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 LED light string sets from China.
Dear Mr. Cullen:
In your letter dated May 16, 2012 you requested a tariff classification ruling. Representative samples were submitted with your request. Only three of the four samples will be returned to you, as one of the items was damaged during inspection.
The merchandise in question will be part of a Christmas light display referred to as Item number 850394. This display will feature two styles of LED (light emitting diode) light string sets, both of which are powered by two “AA” size batteries and are advertised for use on wreaths, garland, small trees and centerpieces. You state that these items are marketed and sold by CVS only during the Christmas season.
Item 696839 is described as a set of 15 Ultra LED Lights. This string set consists of 15 LED bulbs equally spaced along three twisted green insulated conductors and a plastic control box. The box, with a three-position slide switch, not only turns the set on/off but regulates the two illumination settings; steady-on and twinkle. This item is available with either white or multicolored bulbs.
Item number 850393 described as a set of 10 Ultra LED Lights. This string set consists of 10 LED bulbs equally spaced along two twisted green insulated conductors and a plastic control box. The box, with a three-position slide switch, not only turns the set on/off but regulates the two illumination settings; steady-on and twinkle. This item is available in a snow flake or star design. The snowflake style has alternating white and blue bulbs which are fitted into corresponding removable white or blue plastic snowflakes lamp covers. The star design has red, blue, green and yellow bulbs each of which sits inside a removable plastic star lamp cover of the same color.
The subject 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 string lights will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings…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