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NY 814072




CLA-2-94:S:N:N3:227 814072

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.30.00

Ms. Debra Tuft
Seasonal Specialties
11455 Valley View Rd.
Eden Prairie, MN 55344

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

Dear Ms. Tuft:

In your letter dated August 2, 1995, you requested a tariff classification ruling.

The merchandise at issue, noting representative samples submitted, consists of the following Christmas tree light sets:
a) an electric light set, known as the "10 Light Flickering Skeleton Set" (item number 79830), which is comprised of an electrical wire harness containing 10 miniature bulbs, spaced 12 inches apart, that are covered with removable plastic skeleton-like figurines;
b) an electric light set, known as the "10 Light Pumpkin Set" (item number 20120), which possesses an electrical wire harness measuring about 8 feet long and containing 10 miniature bulbs that are covered with removable plastic pumpkin figures;
c) an electric light set, known as the "10 Light Shamrock Set" (item number 72104), which possesses an electrical wire harness measuring about 8 feet long and containing 10 miniature bulbs that are covered with removable plastic shamrock figures;
d) an electric light set, known as the "10 Light Crystal Heart Set" (item number 71203), which has an electrical wire harness measuring approximately 8 feet long and containing 10 miniature bulbs that are covered with removable plastic heart-like figures;
e) an electric light set, known as the "10 Light Easter Egg Set" (item number 71199), which has an electrical wire harness measuring nearly 8 feet long and containing 10 miniature bulbs that are covered with removable plastic egg-like figures;
f) an electric light set, known as the "10 Light Easter Bunny Set" (item number 71215), which possesses an electrical wire harness measuring about 8 feet long and containing 10 miniature bulbs that are covered with removable plastic bunny-like figurines.

Although these items are stated to be used as lighted seasonal decorations, they are still basically designed, in noting their size and primary construction, to function as lighting sets for Christmas trees.

The applicable subheading for these Christmas tree light sets, item numbers 79830, 20120, 72104, 71203, 71199 and 71215, 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

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