CLA-2-85:S:N:N3:227 887028
Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of Christmas replacement bulbs from
the Philippines.
Dear Ms. Smith:
In your letter dated June 1, 1993, you requested a tariff
classification ruling. Samples are being returned as requested.
The samples submitted consist of four C9-1/4 multi-colored
replacement bulbs of 120 V which are designed to be used in
Christmas tree light sets.
You feel that the Christmas tree bulbs should be properly
classified under subheading 8539.22.8060, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
filament lamps...other, of a power not exceeding 200 W and for a
voltage exceeding 100 V...other. However, since these bulbs are of
the same class or kind of merchandise that are used in Christmas
tree light sets, consideration of classification under the above
subheading is precluded.
The applicable subheading for the Christmas tree bulbs, stock
number 94383, will be 8539.22.4000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other filament
lamps...of a power not exceeding 200 W and a voltage exceeding 100
V: Christmas-tree lamps. The rate of duty will be 5.8 percent ad
valorem.
Articles classifiable under subheading 8539.22.4000, HTS,
which are products of the Philippines, are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport