CLA-2-94:RR:NC:2:227 I86005
Ms. Lara A. Austrins
Rodriguez, O’Donnell, Ross, Fuerst, Gonzalez & Williams, P.C.
20 North Wacker Drive, Suite 1416
Chicago, IL 60606
RE: The tariff classification of Christmas electric light sets from China
Dear Ms. Austrins:
In your letter dated August 28, 2002, on behalf of Santa’s Best Craft, you requested a tariff classification ruling.
The subject Christmas electric light sets are identified as follows:
1) item No. 84105 consists of 100 multi colored miniature bulbs for outdoor use.
2) item No. 80205 consists of 150 multi colored miniature bulbs for outdoor use.
3) item No. 82505 consists of 200 multi colored miniature bulbs for outdoor use.
4) Same as item No. 80205, consists of two sets of 150 multi colored miniature bulbs for outdoor use.
You state that the sets will be sold during the winter holiday season but are designed for decorating purposes year round at one’s home or office. You also declare that the light sets are designed for inside or outdoor use and are to be used in decorating windows, mantels, houses, patios, roofs, banisters, trees, shrubs, etc.
The applicable subheading for the above Christmas 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. 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