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NY I83314




July 10, 2002

CLA-2-94:RR:NC:2:227 I83314

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of electric light sets from China.

Dear Ms. Davenport:

In your letter dated June 13, 2002, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following electric light sets for decorating the windows or mantels of the home during the Christmas season:
style number 62-245ASTM, an electrical green wire harness that measures approximately 7 feet in length and possesses 10 plastic sockets with elongated, clear miniature push-in light bulbs which are inserted into frost-like glass Santa, snowman or candy cane covers;
style number 62-164, an electrical green wire harness that measures approximately 7 feet in length and possesses 10 plastic sockets with clear miniature push-in light bulbs which are inserted into plastic Santa or snowman covers (noted to have chain-linked movable boots).

It is stated that these light sets should be classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. However, since Chapter Note 1 (t) of Chapter 95, HTS, excludes garlands of all kinds (heading 9405) for classification within heading 9505, HTS, consideration of classification under subheading 9505.10.2500, HTS, is precluded.

The applicable subheading for these electric light sets will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other lamps and lighting fittings, other than of base metal. 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 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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