CLA-2-94:RR:NC:2:227 D83035
Ms. Lisa Peterman
The A.W. Fenton Company, Inc.
P.O. Box 360614
Columbus, OH 43236-0614
RE: The tariff classification of a Christmas tree light set from
China.
Dear Ms. Peterman:
In your letter received in this office on September 29,
1998, on behalf of Consolidated Stores Corp., you requested a
tariff classification ruling. Sample is being returned as
requested.
The sample submitted is a Christmas tree light set, item
number 6921, which measures approximately 7 1/2 feet long and
consists of an electrical wire harness possessing 20 sockets
containing miniature flashing light bulbs, in addition to 20 mini
plastic Santa add-ons.
You state, in reference to Primal Lite, Inc., v. U.S. , that
the subject merchandise should be properly classified under
subheading 9405.40.8000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other electric lamps and
lighting fittings. This claim is supported in noting that the
instant light set is not "of a kind used for" Christmas trees
since it is advertised for use over doorways, windows, and on
shrubs. However, it has been determined that this light set,
which can be used as advertised, is "of the kind" that will be
used for Christmas trees, thereby precluding consideration of
classification under the above subheading.
The applicable subheading for this Christmas tree light set
will be 9405.30.00, Harmonized Tariff Schedule of the United
States (HTS), which provides for lighting sets of a kind used for
Christmas trees. The rate of duty will be 8 percent ad valorem.
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 George
Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division