The tariff classification of a string light set from China.

N096965 March 23, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.30.0010 Mr. Joseph Stinson Liss Global Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a string light set from China. Dear Mr. Stinson: In your letter dated March 3, 2010, you requested a tariff classification ruling. The merchandise under consideration is the XLT 18FT Garland Trim Light Set Clear, item number 9009209. A sample of the merchandise was submitted with your ruling request and will be returned to you. The Garland Trim Light Set is an electric garland that consists of 3 twisted dark green insulated conductors measuring approximately 18 feet long and strung with 200 miniature lamp-holders with clear, steady-burning miniature bulbs arranged in 66 equally spaced 3-bulb clusters and one 2-bulb cluster. At one end of the light string is a 6-inch lead wire with a two-prong plug/socket with a built-in fuse rated for 3 amps (A) and 125 Volts (V); at the other is a 4-inch tail wire with a two-prong socket. This light string is rated for indoor or outdoor use and, according to the included literature, up to 4 light strings totaling 1.75 A may be connected end-to-end. It is rated for 120 V and .4 A, and is packaged for retail sale with four replacement bulbs, two replacement 3 A, 125 V fuses, and safety/instructional literature. In your ruling request you suggest classification of the Garland Trim Light Set in 9405.40.8000, HTSUS, as other electric lamps or lighting fittings. However, 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. While the Garland Trim Light Set can be used to decorate a wreath, bush, house, building, or other structure, such does not rule out classification in 9405.30.00, as the principal use of the class or kind of this merchandise is overwhelmingly the decoration of Christmas trees; the light string continues to be suitable for that purpose no matter how or where it is displayed. Please also note that in the safety literature packaged with this product the user is instructed, “When the product is placed on a live tree, the tree should be well maintained and fresh. Do not place on live trees in which the needles are brown or break off easily. Keep the tree holder filled with water…the tree should be well secured and stable.” The applicable subheading for the XLT 18FT Garland Trim Light Set Clear, item number 9009209 will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Lighting sheets 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