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NY B86191

July 1, 1997

CLA-2-94:RR:NC:2: 227 B86191


TARIFF NO.: 9405.30.00

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

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

Dear Ms. Webster:

In your letter dated May 28, 1997, you requested a tariff classification ruling.

The samples submitted consist of the following Christmas tree lighting sets:
a) style number T20286, which is an electrical wire harness, possessing clear mini lights with a connector cord, that is intertwined along a 9 foot garland of plastic pine needles.
b) style number T25290, which is similarly constructed to style number T20286 excepting that its lights are multicolored.
c) style number T10368, which is an electrical wire harness, possessing multicolored mini lights with a connector cord, that is intertwined along a 25 foot garland resembling plastic pine needles.
d) style number T10331, which is similarly constructed to style number T10368 excepting that its lights are clear.

You claim that this merchandise should be properly classified under subheading 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other plastic articles for Christmas festivities.

It should be noted, however, that note 1(t) to chapter 95, HTS, excludes electric garlands of all kinds (9405). Moreover, it has been determined that the subject lighted Christmas tree garlands are basically designed, noting their size and primary construction, to function as lighting sets for Christmas trees, thereby precluding consideration of classification under the above subheading.

The applicable subheading for these Christmas tree lighting sets, item numbers T20286, T25290, T10368 and T10331, will be 9405.30.00, 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 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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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