The tariff classification of a light string from China

N241421 May 30, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Jose Gonzalez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a light string from China Dear Mr. Gonzalez: In your letter dated April 24, 2013, you requested a tariff classification ruling. The item under consideration is a light string identified as the Decorative String with Decorative Cover, Vendor Item Number KF01100P. A sample was submitted with your ruling request and will be returned to you. The light string consists of two brown insulated conductors containing ten lamp-holders. Each lamp-holder contains a Light Emitting Diode (LED) lamp, equally spaced along the 8 feet long light string. The lamp-covers feature Chinese style globe lanterns made of transparent yellow fabric. Each lamp-cover measures approximately 3 inches in diameter. The LED lamp is designed to be inserted into the globe lantern via the provided plastic fixture. At one end of the light string there is a 24 inch lead wire with a two-prong plug and a socket rated for 125 volt (V) with two 3 amp (A) fuses. At the other end there is a 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 Decorative String with Decorative Cover, Vendor Item Number KF01100P, 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