CLA-2-94:OT:RR:NC:1:110
Ms. Julie Hsia
Santa’s Best Craft, Ltd.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of icicle light strings from China.
Dear Ms. Hsia:
In your letter dated April 1, 2010, you requested a tariff classification ruling.
The merchandise under consideration are the 50 LED Lights Ice Crystal Icicle Set, item number 72010, and the 36 LED Lights Ice Crystal Icicle Set, item number 72011. A prototype sample of item number 72010 was submitted with your ruling request and will be returned to you.
Item number 72010 is a light string that consists of green insulated conductors measuring approximately 42¾ feet long, with 50 LED (light emitting diode) lamps evenly spaced along 29 feet of the light string. Each LED lamp is encased within a clear plastic cover measuring approximately 1¼ inches wide and either 8½ or 10 inches long, and molded to resemble an icicle. At one end of the light string is a 24-inch lead wire, at the end of which is a Class 2, low voltage power supply incorporating a two-prong polarized 120 V plug. Along the lead wire is a control box used to change the colors of the lamps. The light string is packaged for retail sale with a remote control also used to change the lamp colors, plastic mounts and screws, and an extra AC adapter. Item number 72011 is a smaller version of 72010, measuring approximately 30½ feet long, with 36 LED icicle lights evenly spaced along 29 feet of the light string.
The packaging indicates that these light string sets are designed for indoor and outdoor use, and marketed for decorating the home during the Christmas holiday season. They may be draped, hung or displayed in various areas of the home (e.g., rain gutters, eaves, railings, etc.). 50 LED Lights Ice Crystal Icicle Set and the 36 LED Lights Ice Crystal Icicle Set are light strings also known as electric garlands, defined by CBP in Ruling 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.”
The applicable subheading for the 50 LED Lights Ice Crystal Icicle Set, item number 72010, and the 36 LED Lights Ice Crystal Icicle Set, item number 72011 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division