CLA-2-94:RR:NC:2:227 I83489

TARI FF NO.: 9405.40.4000; 9405.40.8000

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

RE: The tariff classification of Christmas light decorations from China

Dear Ms. Lawson:

In your letter dated July 1, 2002, you requested a tariff classification ruling.

The subject Christmas light decorations are identified as follows:

1) stock No. 90378- double valance light set consisting of two 3 foot wide swags each with 70 bulbs. 2) stock No. 91271- 9-inch tall battery operated candle lamp with a brass base. 3) stock No. 92246- swag lights consisting of two separate strands each with green bulbs and bows with red bulbs. 4) stock No. 91928- lighted garland in two styles; one style has 120 branch tips with 70 miniature series clear bulbs and the other style has 135 branch tips with 70 miniature clear purple and teal bulbs

The applicable subheading for stock nos. 90378, 92246 and 91928 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for stock no. 91271 will be 9405.40.4000, HTS, which provides for other electric lamps and lighting fittings of brass. The rate of duty will be 4.7 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