The tariff classification of Christmas tree light sets from Taiwan.

NY 811807 July 18, 1995 CLA-2-94:S:N:N3:227 811807 CATEGORY: Classification TARIFF NO.: 9405.30.00 Ms. Ruth Maness Burlington Air Express 7100 Terminal Drive P.O. Box 943 Oklahoma City, OK 73159-0943 RE: The tariff classification of Christmas tree light sets from Taiwan. Dear Ms. Maness: In your letter dated June 15, 1995, on behalf of Holiday International, you requested a tariff classification ruling. The samples submitted consist of the following Christmas tree light sets: a) an electric light set, known as the "Halloween 10 Flickering Skeleton Light" (item number L15008), which is comprised of an electrical wire harness containing 10 miniature bulbs, spaced 12 inches apart, that are covered with removable plastic skeleton-like figurines; b) an electric light set, known as the "10 Easter Party Lights" (item number L15211), which measures approximately 9 feet long and possesses 10 miniature bulbs with removable plastic egg-shape covers; c) an electric light set, known as the "Halloween 10 Light Set" (item number L15002), which is comprised of an electrical wire harness containing 10 miniature bulbs, spaced 12 inches apart, that are covered with removable plastic jack o'lantern pumpkins. You claim that the subject merchandise should be properly classified under subheading 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles. However, in regard to the Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System, Note 1 (t) to Chapter 95, HTS, as well as the EN's to heading 9505, state that the chapter (or heading) excludes electric garlands of all kinds (heading 9405). Therefore, with respect to this exclusionary provision, consideration of classification under subheading 9505.90.6090, HTS, is precluded. The instant electric light sets, possessing removable plastic covers, have been determined to be Christmas light sets in noting that "in the trade the wire harness with light sockets and bulbs and without the covers is of a kind known as a Christmas tree lighting set." Further, although the subject merchandise is neither marketed nor advertised as a Christmas tree light set, it is still basically designed, in noting its size and primary construction, to function as a lighting set for a Christmas tree. The applicable subheading for the Christmas tree light sets, item numbers L15008, L15211, and L15002, 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. Sincerely, Jean F. Maguire Area Director New York Seaport