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NY 810271




CLA-2-94:S:N:N3:227 810271

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.30.00

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a Christmas tree light set from China.

Dear Ms. Aldinger:

In your letter dated April 24, 1995, you requested a tariff classification ruling.

The sample submitted is a Christmas tree light set, known as the "Ten Eerie Eyes Light Set" (item number 96193), which consists of ten 2 1/2 inch round plastic light covers imprinted with eye-like designs. These plastic covers are designed to be inserted over the bulbs of an electric light cord, measuring approximately 7 feet in length, that features a plug and connector at both ends in order to string light sets together and possesses the option of steady burning or flashing bulbs. Although it is stated that this item is intended to be used as a Halloween decoration, the subject merchandise is still basically, noting its size and primary construction, a lighting set of the kind used for Christmas trees.

The applicable subheading for this Christmas tree light set, known as the "Ten Eerie Eyes Light Set" (item number 96193), will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees. The rate of duty will be 8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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