Mr. Paul Anuschat
Geo. S. Bush & Co., Inc.
P. O. Box 8829
Portland, OR 97208-8829
RE: The tariff classification of Christmas light sets from China
Dear Mr. Anuschat:
In your letter dated December 11, 2012, on behalf of your client Fred Meyer, Inc./The Kroger Co., you requested a tariff classification ruling.
The items under consideration are two styles of light strings, identified as the “Vender Number C7-25-TM” and the “Vender Number ES-76-981”. Samples were submitted with your ruling request and will be returned to you.
From the information and samples you have provided, the Vender Number C7-25-TM consists of two dark green insulated wire conductors incorporating 25 green lamp-holders with C7 red, green, blue or orange colored plastic filament lamps, equally spaced 10 inches apart along the light string. The bulbs are rated 5 watts (W). The light string measures approximately 20 feet in length. One end of the light string has a 6 inch lead wire with a combination two-prong plug and socket, rated for 125 volt (V) and incorporating two 5 amp (A) fuses; the other end has two-prong socket. This light string is packaged in a plain white window box.
The Vender Number ES-76-981 is identical to Vender Number C7-25-TM in construction except that it features 25 red colored C9 filament lamps with a clip in each lamp-holder. The bulbs are rated 7 W. This light string is packaged in a red retail box with “Holiday Home” and “Indoor/Outdoor” printed on the outside.
The light strings may be connected end-to-end with additional light strings and may be draped, hung, or displayed in various areas of the home (e.g., doorways, windows, railings, fireplace mantles, etc.). They are of a kind used for Christmas trees by virtue of their design.
Vender Number C7-25-TM and Vender Number ES-76-981 are light strings also known as electric garlands. Electric garland was defined in HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.”
In your letter, you state that your client suggests classification of the two light strings under subheading 8539.22.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Christmas tree lamps of a power not exceeding 200 W and for a voltage exceeding 100V. However, as imported, these articles meet the terms of subheading 9405.30.00, HTSUS, as “Lighting sets of a kind used for Christmas trees”. Accordingly, classification under any other subheading would not be appropriate.
The applicable subheading for the Vender Number C7-25-TM and the Vender Number ES-76-981 will be 9405.30.0040, HTSUS, which provides for “Lamps and lighting fittings…: Lighting sets of a kind used for Christmas trees: Other.” The general rate of duty will be 8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Hope Abada at (646) 733-3016.
Thomas J. Russo
National Commodity Specialist Division