March 31, 2010 CBP Bulletin Notice on Classification of Electric Lighting Sets
In the March 31, 2009 issue of the U.S. Customs and Border Protection Bulletin (Vol. 44, No. 14), CBP published a notice modifying a ruling and revoking a treatment as follows:
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Modification of ruling, revocation of treatment.CBP is modifying a ruling on the classification of electric lighting sets; in addition, this notice covers any rulings on this merchandise which may exist but have not been specifically identified. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the modification and revocation are effective for merchandise entered or withdrawn from warehouse for consumption on or after June 1, 2010.
Electric lighting sets. The merchandise is described as different styles of electric light sets composed of a wire harness incorporating different numbers of sockets and light bulbs. This modification pertains to items one through nine of the eighteen styles at issue in HQ 963264. The nine articles are described as strings of single or multicolored lights (red, blue, green, clear, multi-colored, indoor/outdoor, including "mini" and "chasing" varieties), of varying lengths but long enough to wind around a Christmas tree, and usually featuring 50-100 light bulbs.
CBP is issuing HQ H066795 in order to modify HQ 963264 and reclassify the nine lighting sets under HTS 9405.30.00 as "lighting sets of a kind used for Christmas trees" rather than under HTS 9405.80.00 as "other electric lamps and lighting fittings, other than of base metal." The other items in HQ 963264 remain unaffected.
CBP makes this change as a correction. CBP notes that pursuant to legal precedent (see bulletin for details) subheading 9405.30.00 is a principal use provision and therefore subject to Additional U.S. Rule of Interpretation 1(a). Classification under the subheading is controlled by the principal use of goods of that class or kind to which the imported goods belong in the United States. In determining the principal use of a product, CBP considers a variety of factors including general physical characteristics, the expectation of the ultimate purchaser, channels of trade, and the environment of sale (accompanying accessories, manner of advertisement and display).
In addition, CBP determines that "it is the use of the class or kind of goods being imported that is controlling, rather than the specific use to which the importation itself is put, i.e., goods need not be actually used in the same manner as the entire class or kind in order to be recognized as part of that class or kind." CBP has repeatedly upheld this analysis by defining principal use as the use of the class or kind of the merchandise at issue that exceeds any other use.
CBP held in HQ 963264 that the instant light sets were classifiable in subheading 9405.40 rather than 9405.30 because they were capable of indoor and outdoor use. CBP has repeatedly classified electric string lights capable of both indoor and outdoor use under subheading 9405.30.00, when it was determined that they were of the class or kind of merchandise that was principally used for decorating Christmas trees.
CBP determines that by application of GRI 1and 6, the instant light sets are classified in subheading 9405.30.00 which provides for: "Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Lighting sets of a kind used for Christmas trees."
New: 9405.30.00, 8%; Previous: 9405.40.80, 3.9%
(See ITT's Online Archives or 07/31/09 news, 09073150, for BP summary of proposed HQ H066795.)
March 31, 2010 CBP Bulletin (Vol. 44, No. 14) available athttp://www.cbp.gov/xp/cgov/trade/legal/bulletins_decisions/bulletins_2010/