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NY B86785

July 16, 1997

CLA-2-94:RR:NC:2: 227 B86785


TARIFF NO.: 9405.30.00

Ms. Michele Smith
Sears, Roebuck and Co.
3333 Beverly Rd. BC 204A
Hoffman Estates, IL 60179

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

Dear Ms. Smith:

In your letter dated June 18, 1997, you requested a tariff classification ruling. Sample is being returned as requested.

The sample and photo submitted depict a Christmas tree light set, item number 98936, which consists of an electrical wire harness possessing 5 clear C7 light bulbs and an electrical connector. It is noted that the lights are activated via an on/off rotary switch mechanism.

You claim that this merchandise is properly classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. However, since this item is of the same class or kind of merchandise that is used as a lighting set for a Christmas tree, consideration of classification under the above subheading is precluded.

The applicable subheading for this Christmas tree light set, item number 98936, 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.


Gwenn Klein Kirschner Chief, Special Products Branch National Commodity

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