CLA-2-94:RR:NC:2:127 J89048
Mr. Tony Collini
John S. Connor, Inc.
401 East Pratt Street, Suite 700
Baltimore, MD 21202
RE: The tariff classification of Christmas light sets from China
Dear Mr. Collini:
In your letter dated October 9, 2003, on behalf of Everstar Merchandise Co., you requested a tariff classification ruling.
The articles in question are stated to be indoor/outdoor Christmas light sets. Four samples that are representative of the various styles to be imported were submitted. Each of these light sets consist of wire harnesses incorporating equally spaced sockets for miniature light bulbs. Each set is UL-rated for indoor/outdoor use. Each of the light sets is capable of being connected to additional sets. The specification of each submitted light set is as follows:
1) Item No. 66-092 consists of 100 blue miniature light bulbs.
2) Item No. 66-431 consists of 50 red miniature light bulbs.
3) Item No. 66-480 consists of 50 clear miniature light bulbs.
4) Item No. 66-512 consists of 100 blue miniature light bulbs.
Based on rulings NYI83131, NYI83486, NYI86005 and NYJ84195, you state that this merchandise should be classified under 9405.40.8000, HTS, the provision for other lamps and lighting fittings. We disagree with your proposed classification. The Christmas lights covered by the cited rulings have multiple uses such as decorating windows, mantels, houses, patios, roofs, banisters, shrubs and archways, whereas the subject lights are principally used as lighting sets of a kind used for Christmas trees. All other uses are incidental.
The applicable subheading for the above Christmas tree light sets will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for miniature series wired lighting sets of a kind used for Christmas trees. The rate of duty will be 8 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