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NY D84592





December 1, 1998

CLA-2-94:RR:NC:2:227 D84592

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000

Ms. Debra Tuft
Seasonal Specialties, LLC
11455 Valley View Rd.
Eden Prairie, MN 55344

RE: The tariff classification of electric light sets from China and the Philippines.

Dear Ms. Tuft:

In your letter dated October 20, 1998, you requested a tariff classification ruling.

The subject merchandise, based on the descriptive information submitted, consists of the following electric holiday lights sets:
a) the lace cicles set that possesses an electrical wire harness, measuring about 6 feet in length, with hanging light strands in a lace-like pattern which can extend downward to 30 inches.
b) the curtain light set that possesses an electrical wire harness, measuring approximately 3 3/4 feet in length, with hanging light strands in a curtain-like pattern which extend downward from 12 to 36 inches.
c) the swag light set that possesses an electrical wire harness onto which is affixed horizontally several light strands in a swag-like fashion. These strands will extend downward from 12 to 18 inches.
d) the ribbon lace light set that possesses an electrical wire harness, measuring nearly 20 feet in length, with hanging light strands in a lace-like pattern which extend downward to 8 inches (the ribbon light set with a similar pattern has strands extending downward to 12 inches).
e) the pumpkin patch light set, measuring about 4 feet by 6 feet, that features an electrical wire harness onto which is affixed a panel of light strands in a uniform geometric design.
f) the spider light set, measuring about 3 feet by 3 feet, that features electrical light strands shaped in a web-like pattern.

It is stated that the subject light sets, depending upon their design and shape, will be utilized to decorate such areas as house roofs, windows, fences and hedges.

The applicable subheading for these electric holiday light sets will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. The rate of duty will be 3.9 percent ad valorem.

Articles classifiable under subheading 9405.40.8000, HTS, which are products of the Philippines are subject 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 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.

Sincerely,

Robert B. Swierupski
Director,

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