The tariff classification of a light string from China

N241082 May 21, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lorianne Aldinger Rite Aid Pharmacy P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a light string from China Dear Ms. Aldinger: In your letter dated April 16, 2013, on behalf of Rite Aid Corporation, you requested a tariff classification ruling. The item under consideration is a light string identified as the LED Snowflake Light Set, Item Number 9018917. A sample was submitted with your ruling request and will be returned to you. The sample consists of two dark green insulated conductors containing thirty dark green lamp-holders. Each lamp-holder contains a Light Emitting Diode (LED) lamp equally spaced along the light string, which measures approximately 7 ½ feet in length. The item features blue and white plastic lamp-covers in the form of a 6 point snow flake, measuring approximately 2 ¾ inches in diameter and ¼ inch thick. One end of the light string has a 6 inch lead wire with a combination of two-prong plug and socket rated for 125 volt (V) and incorporating two 3 amp (A) fuses; the other end has two-prong socket. The light string may be connected end-to-end with additional light strings and it is designed for indoor/outdoor use. Light strings 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 the LED Snowflake Light Set, Item Number 9018917, 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division