CLA-2-94:OT:RR:NC:N4:110
Ms. Carie L. Samuel
Marisol International
2424 W. Kingsley St. Suite C
Springfield, MO 65807
RE: The tariff classification of incandescent light strings from China
Dear Ms. Samuel:
In your letter dated May 12, 2017, you requested a tariff classification ruling, on behalf of your client Growth Products LLC. Samples were submitted with your letter and will be returned to you.
The merchandise under consideration is three EVL models of electric light strings. Based on the information and samples that you have provided, the three models are identical in construction except for the lamps’ covers and the light bulbs’ shapes. Each model is composed of wire conductors incorporating 10 lamp-holders. All of the light strings have a two-prong plug in one end and a female plug receptacle on the other end and may be connected end-to-end with additional light strings. The light strings are designed for both indoor and outdoor use and may be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.)
Model Number 18939-019, 11’6” Printed Globe, features lamp-holders made of clear plastic globes covered with black or white colored paper and printed with little stars. Each lamp-holder contains a miniature incandescent lamp. The globes measure approximately 2.5 inches in diameter.
Model Number 20467-000, 11’6” Star, features lamp-holders containing miniature incandescent lamps. The lamps’ covers are made of clear plastic shaped as stars and covered with red or blue paper. The stars measure approximately 3 inches at the widest point.
Model Number 20400-002, 11’6” Gold-Tipped, features 10 C7 glass incandescent gold tipped lamps screwed into E12 lamp-holders.
All of the three models are light strings 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 EVL Models Number 18939-019, 20467-000 and 20400-002, will be 9405.40.8410, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other: Other light sets.” The general rate of duty will be 3.9 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