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NY 887028

July 01, 1993

CLA-2-85:S:N:N3:227 887028


TARIFF NO.: 8539.22.4000

Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of Christmas replacement bulbs from the Philippines.

Dear Ms. Smith:

In your letter dated June 1, 1993, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of four C9-1/4 multi-colored replacement bulbs of 120 V which are designed to be used in Christmas tree light sets.

You feel that the Christmas tree bulbs should be properly classified under subheading 8539.22.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for other filament lamps...other, of a power not exceeding 200 W and for a voltage exceeding 100 V...other. However, since these bulbs are of the same class or kind of merchandise that are used in Christmas tree light sets, consideration of classification under the above subheading is precluded.

The applicable subheading for the Christmas tree bulbs, stock number 94383, will be 8539.22.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other filament lamps...of a power not exceeding 200 W and a voltage exceeding 100 V: Christmas-tree lamps. The rate of duty will be 5.8 percent ad valorem.

Articles classifiable under subheading 8539.22.4000, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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.


Jean F. Maguire

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