CLA-2-94:OT:RR:NC:1:110
Ms. Julie Hsia
Santa's Best Crafts, Ltd.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of light string sets from China.
Dear Ms. Hsia:
In your letter dated August 8, 2011, you requested a tariff classification ruling.
The items under consideration are two styles of light strings, identified as the GE Energy Smart Solar LED C5 Multi Color/Warm White 50 Lights Sets, Item Numbers 96015 and 96016. Samples were submitted with your ruling request and will be returned to you.
From the information and samples that you have provided, Item Numbers 96015 and 96016 are light strings consisting of a pair of twisted dark green insulated conductors measuring approximately 17 feet long incorporating 50 green lamp-holders equally spaced 4 inches apart along the light string. Each lamp-holder incorporates LED lamps with faceted plastic C-5 size lamp covers. Item Number 96015 features multicolor lamp covers and Item Number 96016 has clear lamp covers. At the end of the light strings are solar panel power supplies with a three position push-button switch for steady on, off or flashing and a photocell, which is programmed to turn the lights on automatically at dusk and off at dawn. These light strings are advertised for use during the Christmas holiday season and are of a kind used for Christmas trees by virtue of their design.
Item Numbers 96015 and 96016 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 Energy Smart Solar LED C5 Multi Color/Warm White 50 Lights Sets, Item Numbers 96015 and 96016, will be 9405.30.0040, Harmonized Tariff Schedule of the United States (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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division