CLA-2-94:OT:RR:NC:1:110
Ms. Julie Hsia
Santa's Best Ltd.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of GE LED Icicle Light Sets from China.
Dear Ms. Hsia:
In your letter dated June 30, 2011, you requested a tariff classification ruling.
No sample was submitted with the ruling request. The items under consideration are GE LED Icicle Light Sets, item numbers 95575 and 95576. From the information that you have provided, both items are light strings of identical in structure except that item number 95575 features clear lamps and item number 95576 incorporates color lamps. The light strings measure approximately 10 feet and 3 inches in length, and has a total of 100 white lamp-holders with miniature white LED lamps. The icicle light strings consist of white insulated wire conductors branching into 18 individual strands spaced at 4 inch intervals providing an icicle effect. The individual strands are in four unequal lengths incorporating 4, 5, 6 and 7 lights respectively. This sequence is repeated for 8 feet and 6 inches of the light string. The light strings are designed for both indoor and outdoor use and are advertised for the Christmas holiday season.
The LED GE LED Icicle Sets are light strings also known as electric garland. 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.” The GE LED Icicle Set is classifiable under subheading 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 applicable subheading for the LED Icicle Light Sets, item numbers 95575 and 95576 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