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NY A86315

August 22, 1996

CLA-2-94:RR:NC:GI: 227 A86315


TARIFF NO.: 9405.30.00

Ms. Mona Webster
Target Stores
33 South Sixth Street
Minneapolis, MN 55440-1392

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

Dear Ms. Webster:

In your letter dated July 25, 1996, you requested a tariff classification ruling.

The samples submitted are two Christmas tree light sets which consist of the following: a 10 foot electrical light cord containing 5 bulbs, known as the "5 in 1 Light Cord" (style number T13428), and a 5 foot electrical light cord containing 3 bulbs, known as the "3 in 1 Light Cord" (style number T13412). Although you state that these articles will be utilized to illuminate the interior portions of miniature porcelain villages, it has been determined that these light sets are of the same class or kind of merchandise that will be used as Christmas tree light sets, and, therefore, properly classified as such.

The applicable subheading for these Christmas tree light sets, style numbers T13428 and T13412, 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter 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 212-466-5794.


Roger J. Silvestri

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