CLA-2-85:RR:NC:2:227 I82125

Ms. Wendy Lawson
Sears Roebuck & Company
3333 Beverly Road, BC-172A
Hoffman Estates, IL 60179

RE: The tariff classification of Christmas tree light bulbs from China

Dear Ms. Lawson:

In your letter dated May 20, 2002, you requested a tariff classification ruling.

The subject replacement bulbs for Christmas tree lights are identified as follows:

1) stock No. 91283 consists of C7 series multi colored bulbs for indoor/outdoor use. 2) stock No. 91284 consists of C7 series clear bulbs for indoor/outdoor use.

3) stock No. 91285 consists of C7 series soft glow multi colored bulbs for indoor/outdoor use.

4) stock No. 91287 consists of C9 series soft glow multi colored bulbs for indoor/outdoor use.

5) stock No. 91286 consists of C9 series soft glow clear bulbs for indoor/outdoor use.

The applicable subheading for the above Christmas tree replacement light bulbs will be 8539.22.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Christmas tree lamps of a power not exceeding 200 W and for a voltage exceeding 100 V. The rate of duty will be 5.8 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