CLA-2-94:OT:RR:NC:1:110
Mr. Paul Anuschat
Geo. S. Bush & Co., Inc.
P.O. Box 8829
Portland, OR 97208-8829
RE: The tariff classification of LED Christmas light sets from China
Dear Mr. Anuschat:
In your letter dated December 20, 2012, on behalf of your client Fred Meyer, Inc./The Kroger Co., you requested a tariff classification ruling. Samples were submitted with your letter and will be returned to you.
The merchandise under consideration is two light strings sets. Each set is comprised of two dark green insulated wire conductors twisted together with plastic sockets containing Light Emitting Diodes (LEDs) lamps. The sets are powered by an electrical source plug. The first set is the “Vender Number C7-50 LED-SW”, consists of 50 transparent 4.8 w. C7 LED lamps with clear molded plastic bulb covers. The second set is the “Vender Number C9-100 LED-B”, consists of 100 transparent 7.2 w. C9 LED lamps with blue molded plastic bulb covers. Each set is packaged in a green retail cardboard box with the words “holiday Home” and “Indoor/Outdoor” printed on them.
The “Vender Numbers C7-50 LED-SW” and the “C9-100 LED-B”, may be connected end-to-end with additional light strings and possibly draped, hung, or displayed in various areas of the home (e.g., doorways, windows, railings, fireplace mantles, etc.). They are of a kind used for Christmas trees by virtue of their design.
It is suggested that the light strings would be classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.
The “Vender Numbers C7-50 LED-SW” and “C9-100 LED-B” are light strings also known as electric garlands. Electric garland was defined in HQ Ruling 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” As imported, these articles meet the terms of subheading 9405.30.00, HTSUS, as “Lighting sets of a kind used for Christmas trees”. Accordingly, classification under any other subheading would not be appropriate.
The applicable subheading for the light strings “Vender Numbers C7-50 LED-SW” and “C9-100 LED-B” will be 9405.30.0040, HTSUS, which provides for “Lamps and lighting fittings…: 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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division