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 > 2006 NY Rulings > NY M83092 - NY M83141 > NY M83116

Previous Ruling Next Ruling
NY M83116




May 22, 2006

CLA-2-94:RR:NC:1:108 M83116

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.30.00

Ms. Yolanda S. Massey
Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive
Irving, TX 75063

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

Dear Ms. Massey:

In your letter dated April 28, 2006, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples consist of the following Christmas tree light sets for both indoor and outdoor use:
sku number 402669, which is stated to measure about 17 ½ feet long, has a electrical green-wire harness with 60 sockets for multicolored (red, green, and blue) LED lights bulbs and a 16-function control box for various settings on one end and a combination connector consisting of plug blades and a socket on the other end;
sku number 402667 has an electrical green-wire harness with 35 sockets containing steady multicolored (red, green, blue and gold) LED light bulbs with color-coordinated globe-shaped plastic covers, in addition to plug blades at one end and a socket connector, for attaching an extra light set, on the other end;
sku number 402664 has an electrical green-wire harness with 35 sockets containing multicolored (red, green, blue and gold) steady LED light bulbs with color-coordinated cone-like plastic covers, in addition to plug blades at one end and a socket connector, for attaching an extra light set, on the other end;
sku number 402671, is similarly constructed to sku number 402664 with respect to the electric wire harness and the quantity and type of LED light bulbs with plastic covers, but it has a combination connector consisting of plug blades and a socket on one end and a socket connector on the other end.

You feel that this merchandise, based on prior decisions, should be classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings, other than of base metal. However, this office will be guided by HQ rulings 967008, 966882, and 967408 in determining that the subject merchandise is designed, noting its physical construction and advertised time of usage, to be principally used on a Christmas tree, despite the capability to decorate other articles around the household.

The applicable subheading for these Christmas tree light sets will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittingsLighting sets of a kind used for Christmas trees. The rate of duty will be 8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: