CLA-2-94:OT:RR:NC:N4:110
Mr. Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, # 200
Philadelphia, PA 19112
RE: The tariff classification of an incandescent light string from China
Dear Mr. Stinson:
In your letter dated March 2, 2016, you requested a tariff classification ruling. A sample was submitted with your ruling request and will be returned to you.
The merchandise is identified as the 9 Ft. Lighted Garland, Rite Aid Item Number 6084166.
From the information and sample that you have provided, product is a light string that comprised of green insulated wire conductors twisted together, incorporating 150 green lamp-holders with standard miniature clear incandescent lamps. The lamps are equally spaced 3 inches apart along the light strings, which measures approximately 9 feet in length. One end of the light string has a 24 inch lead wire with a combination of two-prong plug and a socket rated for 125 volt (V) and incorporating two 3 amp (A) fuses; the other end has a two-prong socket. This item may be connected end-to-end with additional light strings. The light string is designed for both indoor and outdoor use.
In your ruling request you suggest classification of Rite Aid Item Number 6084166 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.”
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1, HTSUS, provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 9405.30, HTSUS, provides for lighting sets of a kind used for Christmas trees. Rite Aid Item Number 6084166 is an eo nomine classifiable under that heading.
Light strings are 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 9 Ft. Lighted Garland, Rite Aid Item Number 6084166, will be 9405.30.0010, HTSUS, which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Lighting sets of a kind used for Christmas trees: Miniature series wired sets.” 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 Hope Abada at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division