TARIFF NOS.: 8539.22.8030; 8539.22.4000; 8539.29.1000 and
Ms. Michele I. Smith
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of replacement bulbs and fuses from
Dear Ms. Smith:
In your letter dated May 28, 1993, you requested a tariff classification
ruling. Samples are being returned as requested.
The samples submitted consist of the following: flame-style replacement
bulbs of 120 V, stock number 94423, for decoration purposes; replacement
bulbs of 120 V, stock number 94526, with bubbling reflectors for use in
Christmas-tree light sets; and miniature replacement bulbs of 2.5 V (stock
number 94950) for Christmas-tree light sets, in addition to replacement fuses
(3 Amp., 120 Volts, glass cartridge) for the midget light set, stock number
The applicable subheading for the flame-style replacement bulbs, stock
number 94423, will be 8539.22.8030, Harmonized Tariff Schedule of the United
States (HTS), which provides for other filament lamps...other...for a voltage
exceeding 100 V and of a power not exceeding 150 W: decorative. The rate of
duty will be 4 percent ad valorem.
The applicable subheading for the Christmas-tree bulbs of 120 V, stock
number 94526, will be 8539.22.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other filament lamps...of a power not
exceeding 200 W and a voltage exceeding 100 V: Christmas-tree lamps. The
rate of duty will be 5.8 percent ad valorem.
The appropriate subheading for the Christmas-tree bulbs of 2.5 V, stock
number 94950, will be 8539.29.1000, HTS, which provides for other filament
lamps...designed for a voltage not exceeding 100 V: Christmas-tree lamps,
and dutiable at the rate of 5.8 percent ad valorem.
The appropriate subheading for the replacement fuses, stock number
94950, 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