CLA-2-85:RR:NC:2:227 I80250

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of light bulbs from China.

Dear Ms. Davenport:

In your letter dated April 5, 2002, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted are decorative 25-watt filament light bulbs, style number 79418-W, that feature the following: an orange glass bulb with a black jack-o’-lantern motif; an orange glass bulb with a black ghost-like motif; and a clear glass bulb with a round orange top and black bat-like motif, noting all the motifs are permanently affixed to the exterior of the bulbs. It is stated that these bulbs are designed for 130-volt usage.

The applicable subheading for these decorative light bulbs will be 8539.22.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for electrical filament or discharge lamps…other, of a power not exceeding 200 W and for a voltage exceeding 100 V: other, of a power not exceeding 150 W: decorative. The rate of duty will be 2.6 percent ad valorem.

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 George Kalkines at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division