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February 17, 1999

CLA-2-94:RR:NC:2:227 D87521

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.30.00; 9405.40.8000

Ms. Ginny Poyer
Atico IntÂ’l. USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of light sets from China.

Dear Ms. Poyer:

In your letter dated January 27, 1999, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following plastic light sets:
a) the Glitter Santa Christmas Light Set, item number W74C1204, which is an electrical wire harness with 10 sockets containing miniature clear light bulbs that are covered by removable plastic Santa-like figures.
b) the Ice Light Set, item number W74Y1721, which is an electrical wire harness containing strands of different sizes. These strands, possessing 100 sockets with miniature clear bulbs, are designed to impart an icicle-like effect for decorating rooflines, archways, railings, staircases, windows, trees and hedges.
c) the Halloween Curtain Light Set, item number W79A1083, which is an electrical wire harness containing strands of different sizes. These strands possess 100 sockets with miniature yellow bulbs that are designed to decorate archways, rooflines, railings, staircases, windows, trees and hedges.
d) a Christmas light set, item number W79A7370, which is an electrical wire harness containing 20 sockets with miniature clear bulbs that are covered by removable plastic ghost-like figures. This light set has been determined to be of the kind that will be used for Christmas trees.

The applicable subheading for the Christmas light sets, item numbers W74C1204 and W79A7370, 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.

The applicable subheading for the Ice Light Set, item number W74Y1721, and the Halloween Curtain Light Set, item number W79A1083, will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings. The rate of duty will be 3.9 percent ad valorem.

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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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