CLA-2-94:OT:RR:NC:N4:110
Ms. Martha De Castro
Bed Bath & Beyond
700 Liberty Ave.
Union, NJ 07083
RE: The tariff classification of LED branch stakes from China
Dear Ms. Castro:
In your letter dated August 4, 2014, you requested a tariff classification ruling.
The items under consideration are the 24” LED Lighted Flocked Tree, SKU number 42666134, and the 24” LED Lighted Glitter Tree, SKU 42666141. Based on the samples and the information that you have provided, the items are identical in construction except for their color appearance. SKU number 42666134 is painted in dark brown color and decorated with white flocking to mimic snow. SKU number 42666141 is painted in gold color with glitter. The items are described as light sculptures in the shape of leafless trees. The leafless trees measure approximately 24 inches tall. The trees’ branches are made of thin wires intertwined with a light string. The plastic wires and pole are wrapped with brown PVC tape. The tips of the branches contain clear miniature LED bulbs, powered by three AA batteries that are located underneath the rectangular base. The battery box is equipped with an On/Off slide switch. It is stated that the trees are composed of 55 percent plastic and 45 percent metal. Samples were submitted with your ruling request and will be returned to you.
The applicable subheading for the 24” LED Lighted Flocked Tree, SKU number 42666134, and the 24” LED Lighted Glitter Tree, SKU 42666141 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division