United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 814294 - NY 814428 > NY 814349

Previous Ruling Next Ruling
NY 814349




CLA-2-94:S:N:N3:227 814349

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.30.00

Ms. Tania Balog
Custom Brokers
P.O. Box 92916
Los Angeles, CA 90009-2916

RE: The tariff classification of Christmas tree light sets from China, Taiwan and Thailand.

Dear Ms. Balog:

In your letter dated September 1, 1995, on behalf of Minami International Corp., you requested a tariff classification ruling. The samples submitted consist of the following Christmas tree light sets:
a) item number 1196, known as the "35 Lite Halloween Set," which possesses an electrical wire harness of 17 feet containing sockets with 35 orange miniature globe-like bulbs;
b) item number 1198, known as the "Halloween 20 Flickering Candle Lights," which possesses an electrical wire harness containing sockets with 20 candle-like bulbs that are spaced 12 inches apart. It is noted that these bulbs are covered with transparent skeletal heads;
c) item number 1191, known as the "10 Lite Halloween Set," which possesses an electrical wire harness containing sockets with 10 miniature bulbs that are covered with plastic jack-'o-lanterns.

You suggest that this merchandise may be classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings. However, since the subject articles are basically designed, noting their size and primary construction, to function as lighting sets for Christmas trees, consideration of classification under subheading 9405.40.8000, HTs, is precluded.

The applicable subheading for the instant Christmas tree light sets, item numbers 1196, 1198 and 1191, 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

Previous Ruling Next Ruling

See also: