The tariff classification of light sets from China

NY F89484 August 3, 2000 CLA-2-94:RR:NC:2:227 F89484 CATEGORY: Classification TARIFF NO.: 9405.30.0010; 9405.40.8000 Mr. Peter D. Alberdi A.J. Arango, Inc. 1516 E. 8th Avenue Tampa, Florida 33605 RE: The tariff classification of light sets from China Dear Mr. Alberdi: In your letter dated June 28, 2000, on behalf of Flora Light West Co., you requested a tariff classification ruling. The samples submitted are described as follows: 1. An electric light set consisting of a 20 foot white colored wire harness with 50 sockets and 50 miniature bulbs. The light set is packaged as “use in balloon arches, window displays, tree plants, special event decorating”. 2. An electric light set consisting of a battery- operated white colored harness with 12 sockets and 12 miniature bulbs attached to a plastic case that holds 2 “D” batteries. The item is packaged to indicate that the light set is for general lighting use. It is our opinion that sample number 1, with 50 sockets and 50 miniature bulbs, regardless of how it is packaged, is of the kind that is principally used for Christmas trees and should be classified as such.  The applicable subheading for the 50 bulb light set (sample 1) will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees. The rate of duty will be 8 percent ad valorem. The applicable subheading for the battery-operated 12 bulb light set (sample 2) will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings of other than base metal. 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division