CLA-2-94:OT:RR:NC:1:110
Ms. Charlene Ludwig
Kurt S. Adler Inc.
7W 34th Street
New York, NY 10001
RE: The tariff classification of string light sets from China.
Dear Ms. Ludwig:
In your letter dated April 4, 2008, you requested a tariff classification ruling.
The merchandise under consideration consists of three LED (Light Emitting Diode) light sets, C6 LED Light Set UL1831M, G12 LED Light Set UL1832 and Mini LED Light Set UL1833. All three sets are Indoor/Outdoor String Lights rated for 120 Volts (V). Samples of each set were submitted with your ruling request and will be returned to you.
The C6 LED Light Set is a string of lights measuring approximately 25 feet long. It consists of three green insulated wire conductors twisted together and incorporates 50 green lamp-holders with multicolor faceted C6 size LED light bulbs equally spaced along the light string. One end of the light string features a replaceable fuse and a 120 V, 2-prong combination plug/socket which allows another light string to be attached.
The G12 LED Light Set is a string of lights measuring a total of 17½ feet long. This set consists of three green insulated wire conductors twisted together and incorporates 35 green G12 size lamp-holders with red faceted ball shape LED light bulbs equally spaced along the light string. One end of the light string features a replaceable fuse and a 120 V, 2-prong combination plug/socket which allows another light string to be attached.
The Mini LED Light Set is a string of lights measuring a total of 17½ feet long. This set consists of three green insulated wire conductors twisted together and incorporates 35 green mini lamp-holders with clear faceted mini LED light bulbs equally spaced along the light string. One end of the light string features a replaceable fuse and a 120 V, 2-prong combination plug/socket which allows another light string to be attached.
In your letter you suggest classification under subheading 9405.40.8000 Harmonized Tariff Schedule of the United States (HTSUS), as other electric lamps and lighting fittings rather than subheading 9405.30.00, HTSUS for lighting sets of a kind used for Christmas trees. However, the “Important Safety Instructions” found in each sample indicate that these string lights are in fact seasonal light strings and informs the user not to hang ornaments or other objects from the wire and not to install on trees with metal needles, leaves, or branches.
We note that subheading 9405.30.00, HTSUS, is a “principal use” provision within the meaning ascribed in Primal Lite v. United States, 15 F. Supp. 2d 915 (CIT 1998); aff’d 182 F. 3d 1362 (CAFC 1999), in which the court concluded that because subheading 9405.30.00, HTSUS, is a principal use provision, it is therefore subject to Additional U.S. Rule of Interpretation 1(a), HTSUS, which states in part that a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Additionally, the Primal Lite court, in discussing principal use, held that “it is the use of the class or kind of goods being imported that is controlling, rather than the specific use to which the importation itself is put,” i.e. goods need not be actually used in the same manner as the entire class or kind in order to be recognized as part of that class or kind. CBP has repeatedly upheld this analysis by defining principal use as the use of the class or kind of the merchandise at issue that exceeds any other use.
The applicable subheading for the Mini LED Light Set UL1833 will be 9405.30.0010, HTSUS, which provides for “Lamps and lighting fittings…and parts thereof 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.
The applicable subheading for the C6 LED Light Set UL1831M and G12 LED Light Set UL1832 will be 9405.30.0040, HTSUS, which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Lighting sets of a kind used for Christmas trees: Other.” 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