CLA-2-94:RR:NC:2:227 H80773

Ms. Linda C. Pearson
Seasonal Specialties
11455 Valley View Rd.
Eden Prairie, MN 55344

RE: The tariff classification of electric light sets from China.

Dear Ms. Pearson:

In your letter dated May 16, 2001, you requested a tariff classification ruling.

The subject merchandise consists of the following articles:

two electric light sets for indoor/outdoor use (style numbers 79832-F and 79836-F – samples submitted) that feature electrical wire harnesses possessing 50 and 100 sockets respectively with miniature purple-colored light bulbs. two electric light sets for indoor/outdoor use (style numbers 79831-F and 79835-F – samples submitted) that feature electrical wire harnesses possessing 50 and 100 sockets respectively with miniature orange-colored light bulbs.

an electric light set, style number 79872 (sample submitted), that features an electrical wire harness possessing 25 sockets with C9 bulbs for the illumination of black light. It is stated that these light sets are sold only during the Halloween season. Although this merchandise is sold only during the above season, it is not considered to be festive for tariff purposes.

The applicable subheading for these electric lights sets will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings of other than base metal. The rate of duty will be 3.9 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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division