Ms. Michele I. Smith
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of Christmas-tree bulbs and fuses
Dear Ms. Smith:
In your letter dated June 1, 1993, you requested a tariff
classification ruling. Samples are being returned as requested.
The samples submitted consist of the following:
a) multi-colored C7 1/2 and C9 1/2 replacement Christmas-tree bulbs
of 120 V, stock number 92074 and multi-colored C7 1/2 replacement
Christmas-tree bulbs of 120 V, stock number 92072;
b) multi-colored C9 1/2 replacement Christmas-tree bulbs of 120 V,
stock number 92073;
c) replacement fuses in a glass cartridge (120 V and 7 amps), stock
number 92073, for a standard light set.
You note that these replacement bulbs are stated to be not recommended
for use on artificial trees or decorations and, therefore, you feel that
these items should be properly classified under subheading 8539.22.8060,
Harmonized Tariff Schedule of the United States (HTS), which provides for
other filament lamps...other, of a power not exceeding 200 W and for a
voltage exceeding 100 V, other. However, it is apparent that these bulbs are
specifically designed to be utilized as Christmas-tree bulbs, thereby
precluding consideration of classification under the above subheading.
The applicable subheading for the replacement Christmas-tree bulbs,
stock numbers 92074, 92072 and 92073, will be 8539.22.4000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other filament
bulbs...other, of a power not exceeding 200 W and for a voltage exceeding 100
V: Christmas-tree lamps. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the replacement fuses, stock number 92073,
will be 8536.10.0020, HTS, which provides for electrical apparatus for
protecting electrical circuits...for a voltage not exceeding 1000 V: fuses,
glass cartridge. The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Jean F. Maguire
New York Seaport