CLA-2-94:RR:NC:2:227 C88503

Mr. Douglas J. Wyatt

Walgreens Company

200 Wilmot Road

Deerfield, IL 60015

RE: The tariff classification of Christmas tree light sets from China.

Dear Mr. Wyatt:

In your letter dated May 29, 1998, you requested a tariff classification ruling.

The sample submitted is known as the Halloween Pumpkin 10 Light Set, item number 877809, which consists of an electrical wire harness with 10 sockets, 10 miniature light bulbs and 10 removable plastic covers in the shape of jack o' lantern pumpkins. It is stated that there is 12 inches of space between each cover. It has been determined that the subject novelty light set is "of a kind" used for a Christmas tree.

The applicable subheading for this Christmas tree light set will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees. The rate of duty will be 8 percent ad valorem.

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 George Kalkines at 212-466-5794.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division