The tariff classification of LED light string from China

N240754 April 29, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of LED light string from China Dear Ms. Liu: In your letter dated April 4, 2013, you requested a tariff classification ruling. Item number A078AA00508 is a Light Emitting Diode (LED) light string consisting of two electrical wire conductors twisted together, encompassing ten heart-shaped red lamp-holders, each containing an LED bulb. The lamp-holders are evenly spaced 8 inches apart. The electrical wires are composed of copper wires insulated with polyvinyl chloride (PVC) material. At the end of the string there is a clear PVC battery compartment designed to house the three AA batteries. It is stated that the light string is designed for indoor use only and that the batteries are not included. The light string may be hung, draped, or displayed virtually anywhere in the house. The applicable subheading for Item number A078AA00508, LED light string 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