CBP Ruling N010295 — The tariff classification of electric garlands from China.

Tariff classification

Headings: 9405

Product description

Under consideration are three styles of electric garlands, item numbers ES63-379, ES63-704, and ES63-562. Item number ES63-379 is described as a “Bamboo Lantern Patio Light”. It consists of a 24-inch by 10-inch spacing green wire strung with clear bulbs at regular intervals, each of which is encased in a vertically fluted, cylindrical housing. Item number ES63-704 is described as a “Pation Round Paper Lantern Light Set” and consists of a 24-inch by 10-inch green wire strung with clear bulbs at regular intervals. Each bulb is encased in a 2.5-inch globe-shaped paper lantern. Item number ES63-562 is described as a “Hexagon Lantern Light Set”, and consists of a 24-inch by 12-inch by 6-inch spacing green wire strung at regular intervals with clear bulbs encased in old-fashioned lantern-style housings. An electric garland was defined in Ruling HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” By virtue of their design, all three of these items meet this definition.

CBP rationale

The applicable subheading for the electric garlands, item numbers ES63-379, ES63-704, and ES63-562 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.

Full text

N010295 May 7, 2007 CLA-2-94:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Joe H. Lincoln Everstar Merchandise 14121 Whitney Circle Broomfield, CO 80020 RE: The tariff classification of electric garlands from China. Dear Mr. Lincoln: In your letter dated April 24, 2004 you requested a tariff classification ruling. Under consideration are three styles of electric garlands, item numbers ES63-379, ES63-704, and ES63-562. Item number ES63-379 is described as a “Bamboo Lantern Patio Light”. It consists of a 24-inch by 10-inch spacing green wire strung with clear bulbs at regular intervals, each of which is encased in a vertically fluted, cylindrical housing. Item number ES63-704 is described as a “Pation Round Paper Lantern Light Set” and consists of a 24-inch by 10-inch green wire strung with clear bulbs at regular intervals. Each bulb is encased in a 2.5-inch globe-shaped paper lantern. Item number ES63-562 is described as a “Hexagon Lantern Light Set”, and consists of a 24-inch by 12-inch by 6-inch spacing green wire strung at regular intervals with clear bulbs encased in old-fashioned lantern-style housings. An electric garland was defined in Ruling HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” By virtue of their design, all three of these items meet this definition. The applicable subheading for the electric garlands, item numbers ES63-379, ES63-704, and ES63-562 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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