CLA-2-94:OT:RR:E:NC:1:110
Ms. Julie Hsia
Santa’s Best Craft Ltd.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of a string light set from China.
Dear Ms. Hsia:
In your letter dated March 4, 2009, you requested a tariff classification ruling.
The merchandise under consideration is a 100 LED (Light Emitting Diodes) C-5 Light Set, Item Number 97585. From the information you provided, this light set is designed for indoor and outdoor use and will be sold for the Christmas holiday.
Item Number 97585 is a string of lights measuring approximately 34 feet long. This light string consists of three green insulated wire conductors twisted together, incorporating 100 green lamp-holders, with C-5 size multicolor faceted plastic covers over LED lights equally spaced 4 inches apart along the light string. One end of the light string features a replaceable fuse within a 2-prong 120 volt plug, and the other end features a 2-prong socket. Item Number 97726CW is identical in construction to the 97725 with the exception of clear C-9 size faceted plastic covers rather than multicolor.
The applicable subheading for the 100 LED C-5 Light Set, Item Number 97585, will be 9405.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Lighting sets of a kind used for Christmas trees: Other.” The general rate of duty will be 8 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division