CLA-2-94:OT:RR:NC:1:110
Mr. Long Vu
Walgreen Co.
304 Wilmot Road, MS #3291
Deerfield, IL 60015
RE: The tariff classification of a light string from China
Dear Mr. Vu:
In your letter dated December 6, 2012, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned.
The product is identified as the “Beaded Copper Ball String Light”, Walgreen’s Item Code (“WIC”) 220887. Item 220887 is a light string with 10 sphere-shaped hanging lamp-holders connected together. The lamp-holders are made of copper wires decorated with brass beads. Each sphere contains one incandescent miniature light emitting diode (LED) light bulb under a clear lens. Each bulb is evenly spaced at 8 inches apart. The lighted portion of the electrical cord measures approximately 6 feet and the total length measures approximately 8.5 feet. The item is designed for indoor/outdoor use. The metal portion of the light string provides the essential character of this item.
In your letter you have suggested classification in subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings, of other than base metal. Item 220887 is clearly made of metal and therefore, it cannot be classified under subheading 9405.40.8000, HTSUS.
You also suggested classification in subheading 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. Since the Walgreen’s Item Code (“WIC”) 220887 is electric, this subheading would not apply.
The applicable subheading for the Walgreen’s item code (“WIC”) 220887, “Beaded Copper Ball String Light” will be 9405.40.6000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other." The general rate of duty will be 6 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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division