CLA-2-94:OT:RR:NC:N4:110
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, NJ 07470
RE: The tariff classification of a light string from China
Dear Ms. Ford:
In your letter dated July 8, 2014, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Light Vines Decorative Multicolored String Lights, TRU Item number 67068. A representative sample was submitted with your ruling request and will be returned to you.
Item Number 67068 is a light string consisting of two green insulated electrical wire conductors, twisted together and measures approximately 10 feet in length. The light string has 8 white lamp-holders, each containing an LED lamp that are evenly spaced at 12 inches apart. The retail box includes 16 plastic lamp covers to be inserted into the lamps, and self-adhesive artificial leaves for decorating the light string. The lamp covers feature a flower or a heart printed on the outside, and measure approximately 0.75 inch deep by 2 inches in diameter. The end of the light string has a round battery case equipped with a slide switch on the side. This light string may be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.).
Item Number 67068 is a light string also known as an 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 Light Vines, Decorative Multicolored String Lights, TRU Item number 67068 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division