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NY 887036

June 21, 1993

CLA-2-94:S:N:N3:227 887036


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 Christmas tree light sets from Taiwan.

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 the following: a miniature multi- colored Christmas tree light set, stock number 97875, which measures about 2 feet in length; and a Christmas tree light cord set, stock number 97876, which possesses 5 bulbs and measures approximately 10 feet in length.

You feel that the Christmas tree light cord set, item number 97876, 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 sets, stock numbers 97875 and 97876, 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 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
Area Director

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