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 LED Light String Sets from China.
In your letter dated June 29, 2011, you requested a tariff classification ruling.
Under consideration are the GE G-35 LED Light Set, item numbers 71990 and the GE 36 Light LED Icicle Set, item number 71991. Samples were submitted with your ruling request and will be returned to you.
Item Number 71990 is a string of lights measuring approximately 23 feet and 4 inches long. This light string consists of three green insulated wire conductors, incorporating 36 green lamp-holders, with clear LED (light emitting diodes) lights measuring approximately 2 inches tall and 1½ inches wide at their widest points equally spaced 8 inches apart along the light string. At the end of the light string is a 15-inch lead wire connected to a control box used to change the lamp colors and a power supply transformer. Item Number 71990 is the display model of the retail versions that are identical in structure but with 25-50 lights equally spaced 10 inches along the light string featuring a remote control to manage the changing of the lamp colors.
Item number 71991 is a string of lights that consists of three white insulated conductors measuring approximately 6½ feet long, with 26 LED lamps equally spaced 3 inches along the light string. Each LED lamp is encased within a clear plastic cover measuring approximately 1¼ inches wide by 10 inches long, and molded to resemble an icicle. At the end of the light string is a 58-inch lead wire connected to a control box used to change the icicle lamp colors and a power supply transformer. Item Number 71991 serves as the display model of the retail versions that are identical in structure but with 20-36 lights evenly spaced 10 inches along the light string featuring a remote control for changing the lamp colors. These light strings are designed for both indoor and outdoor use and are advertised for the Christmas holiday season.
The GE G-35 LED Light Set and LED Icicle Light Set 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 applicable subheading for the GE G-35 LED Light Set, item numbers 71990 and the GE 36 Light LED Icicle Set, item number 71991 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