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NY 802803



November 3, 1994

CLA-2-94:S:N:N3:227 802803

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.30.00

Ms. Michele I. Smith
Sears Merchandise Group
BC 204A
3333 Beverly Road
Hoffman Estates, IL 60179

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

Dear Ms. Smith:

In your letter dated October 4, 1994, you requested a tariff classification ruling.

The merchandise at issue consists of a multi-colored Christmas tree light set, stock number 94353, which possesses 25 lights and measures approximately 25 feet in overall length.

You claim that this merchandise should be properly classified under subheading 9405.40.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. However, since this light set is of a class or kind that will be used to decorate Christmas trees, consideration of classification under the above subheading is precluded.

The applicable subheading for this Christmas tree light set, stock number 94353, 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.

Articles classifiable under subheading 9405.30.00, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

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

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