CLA-2-94:OT:RR:NC:N4:110
Ms. Julie Hsia
Nicolas Holiday Inc.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of an incandescent light string from China
Dear Ms. Hsia:
In your letter dated April 10, 2017, you requested a tariff classification ruling.
The merchandise is identified as the General Electric ConstantON 200lt outdoor icicle light set. You have stated that a sample of the actual item is not available; however, you are submitting a sample of a similar item marked as ConstanON 300 icicle-style lights. Based on the information and the sample, the subject light string measures approximately 8.75 feet of lighted length and 9.25 feet of total set length. The light has a total of 200 white lamp-holders containing miniature clear incandescent lamps. The icicle light string consists of a twisted pair of white insulated wire conductors branching into 36 individual strands spaced at 3 inch intervals providing an icicle effect. The light string has a fuse protected standard male plug at one end.
Light strings are also known as electric garland. Electric garland was defined in HQ 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.”
The applicable subheading for the General Electric ConstantON 200lt outdoor icicle light set, will be 9405.30.0010, 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: Miniature series wired sets.” 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division