The tariff classification of a Battery Operated LED Light String from China

N239763 April 4, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Battery Operated LED Light String from China Dear Ms. Schab: In your letter dated March 11, 2013, you requested a tariff classification ruling. A sample was submitted with your request and will be returned as requested. The item concerned is referred to as the B/O LED Light Set 20 CT Clear, Liss Item number 9018908, Mfg. Item number 12217919C. The item is a battery operated LED (light emitting diode) light string consisting of two insulated wire conductors twisted together. The light string which measures 82 inches in length incorporates 20 LEDs encapsulated within miniature clear bulbs, evenly spaced 4 inches apart. A clear plastic battery box is located at the end of the light string. The battery box holds two 1.5 V “AA” batteries and has an off/on switch. The batteries are not included. It is stated that the battery box is not water proof therefore, the light string is recommended for indoor use only. The light string can be hung on a small tree, indoor wreaths and for indoor tabletop decoration. The applicable subheading for the B/O LED Light Set 20 CT Clear, Liss Item number 9018908, Mfg. Item number 12217919C will be 9405.40.8000, Harmonized Tariff Schedule of the United States (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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division