The tariff classification of an electric garland from China.

N067839 July 16, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Tom Bramhall Rockstar Holiday, LLC P.O. Box 3651 Mooresville, NC 28117 RE: The tariff classification of an electric garland from China. Dear Mr. Bramhall: In your letter dated June 22, 2009, you requested a tariff classification ruling. The merchandise under consideration is described as Pumpkin Lights (R) and Pumpkin Lights (X). A representative sample was included with your ruling request and will be returned to you. The Pumpkin Lights are light strings measuring approximately 11 feet in total length, consisting of a twisted pair of insulated electrical conductors and featuring 10 LED (light emitting diode) lights evenly spaced throughout. Each LED light is permanently encased in a pumpkin-shaped oval PVC cover measuring approximately 2½ inches in diameter. The PVC plastic covers will be decorated with various designs, none of which features a motif clearly associated with the Halloween holiday. At one end of the light string is a 2-prong 120 Volt (V) combination plug/socket containing a replaceable fuse. The Pumpkin Lights (R) and Pumpkin Lights (X) are light strings also known as electric garlands. Electric garland was defined in Ruling HQ 963311 as “[a]n 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 power cord, battery or plug." The applicable subheading for the Pumpkin Lights (R) and Pumpkin Lights (X) 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