CLA-2-94:RR:NC:2:227 I87552

Ms. Julie Scoggan
Evans and Wood & Co., Inc.
612 East Dallas Rd., Ste., 200
Grapevine, TX 76051

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

Dear Ms. Scoggan:

In your letter dated October 21, 2002, on behalf of Hobby Lobby Stores, Inc., you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples consist of the following electric wedding light sets:

item number 174656, an electrical white wire harness measuring about 4 1/3 feet in length and possessing 10 plastic white sockets with miniature frosted plain light bulbs, noting the wire harness is attached to a white plastic battery pack; item number 174359, an electrical green wire harness measuring about 24 feet in length and possessing 70 plastic green sockets with miniature frosted plain light bulbs.

It is stated that the smaller light set will be used indoors to decorate such areas as cake toppers, centerpieces and tables, while the larger light set will be used to decorate various areas for indoor and outdoor use, i.e., arches, doorways and columns.

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