CLA-2-94:OT:RR:NC:1:110
Ms. Michele L. Hamilton
Mark Feldstein & Associates, Inc.
6500 Weatherfield Court
Maumee, OH 43537
RE: The tariff classification of light braches from China
Dear Ms. Hamilton:
In your letter received by this office on November 15, 2012, you requested a tariff classification ruling.
The items under consideration are four styles of light branches identified as Ting & Bare Twig, Summer Grass & Bare Twig, Butterfly and Dragonfly. Representative samples of the light branches were submitted with your ruling request and will be returned.
The light branches are identical in structure except for their decorated adornments. The light branches described as follows: item number LB3BTTM is a brown Ting with twig tips, item number LB3SGTM is summer grass that is made of plastic, item number LB3BFTM, is butterflies and item number LB3DFTM is dragonflies made of feathers and artificial materials. Each light branch consists of three branches measuring approximately 27 inches tall connected together with a pair of insulated conductors. The branches are constructed of metal wires coated with brown paper. Each light branch has four pliable stems branching out and measuring approximately 7 to 12 inches resembling a tree. There are 12 LED (light emitting diode) miniature lamps fitted into the pliable stems. Located at the end of the branch, is an 18 inch lead wire, which is connected to a plastic battery box containing a three position timer slide switch. The switch features 6 hours on, 18 hours off timer and a “Try Me” button. The light branches are designed for indoor and outdoor use to add lighting to planters and other floral arrangements.
The applicable subheading for the light branches, Ting & Bare Twig, Summer Grass & Bare Twig, Butterfly and the Dragonfly will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other." The general rate of duty will be 6 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.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division