CLA-2-94:RR:NC:1:110
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of a string light set from China.
Dear Mr. Crago:
In your letter dated January 22, 2007 you requested a tariff classification ruling. The submitted sample will be returned to you as requested.
The merchandise under consideration is the 300-Light Cluster Garland Light Set, item number W074YA00622. It consists of a dark green 18-foot-long wire strung with 300 clear 2.5 volt (V), .1 ampere (A) lights arranged in 3-bulb clusters. The bulbs can be configured to shine steadily or blink on and off. The garland terminates in a plug containing a built-in fuse on one end and a socket on the other. Up to 3 garlands may be connected end-to-end, and can be used indoors or outdoors to decorate live or artificial trees as well as windows, eaves, poles, etc., for the Christmas holiday season. Also included in the retail package are spare bulbs, a spare 3 A, 120 V fuse, and safety/instructional literature.
In your ruling request you suggest classifications of either subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), as other electric lamps or subheading 9405.30.0010, HTSUS, as lighting sets used for Christmas trees. HQ Ruling 967008 states in part: “CBP has repeatedly classified electric string lights capable of both indoor and outdoor use under subheading 9405.30.00, HTSUS, when it was determined that they were of the class or kind of merchandise that was principally used for decorating Christmas trees.” The retail packaging for the Cluster Garland Light Set features a stylized drawing of two Christmas trees, with the words “Holiday Moments” printed below them. The wire and bulb sockets of the garland are colored dark green, so as to more easily blend in with the green needles of a Christmas tree. Most tellingly, the Safety and Use and Care Instructions caution: “Do not install on trees having needles, leaves or branch coverings of metal or materials which look like metal…When the product is placed on a live tree, the tree should be well maintained and fresh…Keep the tree holder filled with water.” While the Cluster Garland Light Set may be used to decorate other objects, its principal function is to decorate Christmas trees.
The applicable subheading for the 300-Light Cluster Garland Light Set, item number W074YA00622, will be 9405.30.0010, HTSUS, which provides for “Lamps and lighting fittings…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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division