CLA-2-94:RR:NC:2:227 F86115

Ms. Rabia Tewari
Delias
435 Hudson Street
New York, NY 10014

RE: The tariff classification of an electric light set from Taiwan.

Dear Ms. Tewari:

In your letter dated April 19, 2000, you requested a tariff classification ruling.

The sample submitted consists of an electrical light set, item number 51059, that measures approximately 8 ½ feet in length and possesses 10 sockets with miniature light bulbs. It is noted that each bulb will be covered with a Chinese lantern featuring an interior metal support and measuring about 3 ½ inches in height.

The applicable subheading for this electric light set, item number 51059, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 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 212-637-7073.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division