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NY 887030

June 21, 1993

CLA-2-94:S:N:N3:227 887030


TARIFF NO.: 9405.30.00

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

RE: The tariff classification of a Christmas tree light set from the Philippines.

Dear Ms. Smith:

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

The sample submitted is a Christmas tree light set, stock number 94359, which possesses 25 multi-colored bulbs and measures about 25 feet in length. It has sockets with molded clips and an add-on connector for one additional lighting set.

You feel that this Christmas tree light set, item number 94359, should be properly classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings...other. However, since this article is of the same class or kind of merchandise that is used to decorate a Christmas tree, consideration of classification under the above subheading is precluded.

The applicable subheading for the Christmas tree light set, stock number 94359, 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.

Articles classifiable under subheading 9405.30.00, 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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