The tariff classification of LED branch stakes from China.

N169059 June 15, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Trace Garrett Target Customs Brokers, Inc 7000 Target Parkway N., NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of LED branch stakes from China. Dear Ms. Garrett: In your letter dated May 20, 2011, you requested a tariff classification ruling on behalf of your client, Target Corporation. The merchandise under consideration is branch stake lights, item number 051 04 0346. A sample of the branch stake lights was submitted with your ruling request and will be returned to you. The submitted sample consists of three similar branch stakes measuring approximately 30 inches tall, connected together with a pair of insulated conductors and a 6 foot lead wire with a two-prong connector to be inserted into a 120V to 12V power unit included in the package. The branch stakes are made of metal wires coated with paper. Each branch stake has five pliable stems branching out measuring approximately 8 to 10 inches individually resembling a tree branch. Each stake features 20 LED (light emitting diode) lamps fitted to the pliable stems. The branch stakes are designed for indoor and outdoor use to add lighting to planters and other floral arrangements. The applicable subheading for the nightlight, item number 051 04 0346, will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 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