CLA-2-94:OT:RR:E:NC:1:110
Mr. Joe Lincoln
Everstar Merchandise
86 East Hill Road
Canton, CT 06019
RE: The tariff classification of light string sets from China.
Dear Mr. Lincoln:
In your letter dated May 1, 2008, you requested a tariff classification ruling.
Under consideration are two light string sets described as Halloween Lights, model numbers 65665 and 65666. Both light sets are indoor/outdoor string lights rated for 120 Volts (V), and are identical apart from the color of the bulbs in each light string. The Halloween Lights are strings of lights measuring approximately 15.5 feet long. They consist of a twisted pair of black insulated wire conductors incorporating 50 lamp holders evenly spaced over 13 feet of the light string. Model 65665 features orange incandescent light bulbs, while model 65666 features purple incandescent bulbs. One end of each of the light strings features a 120 V, 2-prong combination plug/socket which allows another light string to be attached.
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 Halloween Lights light string sets, model numbers 65665 and 65666, will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: 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