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