CLA-2-94:RR:NC:2:227 I83134

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

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

Dear Ms. Davenport:

In your letter dated June 13, 2002, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following electric light sets for use during the Christmas season:

style number 90526TC, an electrical green wire harness that measures approximately 25 feet in length and possesses 25 plastic sockets incorporating hooks and containing transparent clear C7 light bulbs; style number 99250TM, an electrical green wire harness that measures approximately 25 feet in length and possesses 25 plastic sockets incorporating hooks and containing transparent multicolored C9 light bulbs;

style number 47504, an electrical green wire harness that measures about 35 feet in length and possesses 100 plastic sockets with miniature double-colored (clear and blue) light bulbs.

It is stated that the light sets, style numbers 90526TC and 99250TM, can be used to decorate the windows or the outside area of the home, while the light set, style number 47504, can be used in decorating the Christmas tree, bushes or house.

The applicable subheading for these electric light sets will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of 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 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division