U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of light string sets from China.
N191240 November 22, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000; 9405.40.8000 Mr. Dennis A. Morse BDP International 2721 Walker Ave. NW Grand Rapids, MI 49504 RE: The tariff classification of light string sets from China. Dear Mr. Morse: In your letter dated October 26, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The items under consideration are two styles of light strings, identified as the Item Number 2856597, Butterfly Light String, and Item Number 2856599, Flower Light String. Samples were submitted with your ruling request and will be returned to you. From the information and samples that you have provided, Item Numbers 2856597 and 2856599 are light strings identical in all respects except for the lamp covers. Each of the samples consists of three dark green insulated wire conductors twisted together, incorporating 10 miniature plastic lamp-holders with LED (light emitting diode) lamps equally spaced 8 inches apart along the light strings, which measures approximately 68 inches in length. At one end of the light string is a lead wire of approximately 24 inches long with a combination two-prong plug/socket containing a 125V (volt) fuse, and at the other end is a lead wire of approximately 6 inches long with a two-prong receptacle. Item Number 2856597 features lamp covers made of metal in antique copper tone in the form of butterflies with cutouts measuring approximately 3 by 3 inches decorated with four pearl-like round beads in the center of the butterflies. The lamp covers for Item Number 2856599 are flowers measuring approximately 3¼ inches in diameter made of metal petals and wire leaves with a round 1 inch diameter pearl like plastic lens in the center. The light strings are designed for both indoor and outdoor use, and may be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). The Butterfly Light String and Flower Light String are also known as electric garland. Electric garland was defined in HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” The applicable subheading for Item Number 2856597, Butterfly Light String, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 percent ad valorem. The applicable subheading for Item Number 2856599, Flower Light String, 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
Other CBP classification decisions referencing the same tariff code.