The tariff classification of string light sets from China. Correction to Ruling Number N067457.

N069316 July 22, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Mr. Mark S. Davies L G Sourcing, Inc./Lowe’s 1000 Lowe’s Blvd. Mooresville, NC 28117 RE: The tariff classification of string light sets from China. Correction to Ruling Number N067457. Dear Mr. Davies: This replaces Ruling Number N067457, dated July 15, 2009, which contained a clerical error in the “TARIFF NO.” section listed at the top of the ruling. The body of the original ruling letter is correct and follows unchanged. The merchandise under consideration consists of two light sets, the Holly and Berry Garland Lights, item number 0258305, and the LED Merry Christmas Garland Lights, item number 0036481. Samples of both items were submitted with your ruling request and will be returned to you. The Holly and Berry Garland Lights consists of three twisted green insulated conductors measuring approximately 13.25 feet in length with twelve clusters of three red illuminated berries within green holly leaves totaling 36 lights. The holly berry clusters are equally spaced through the length of the wire and feature a combination plug/socket with a built-in fuse at one end of the string and a two-prong socket at the opposite end, providing the ability to connect several lengths of garlands together. This light set is approved for indoor and outdoor use. The LED Merry Christmas Garland Lights feature a string of 2-conductor clear insulated wire measuring approximately 12.7 feet in length with 14 clear letters separated evenly along the wire spelling out the words “Merry Christmas”, and an on/off rocker switch. Each letter measures approximately 2 inches square by ½ inch thick. Within the letters are 18 multicolored LED (Light Emitting Diode) lamps. This light set is for indoor use only and included a 120 Volt (V) AC to 5 V DC power transformer. The two light sets are considered electric garlands, which was defined in HQ963311 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.” From the literature provided on the packaging, the garlands may be draped, hung or displayed in various areas of the home (i.e. doorways, fireplace mantels, hand railings, etc.) The two light sets are classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, these items are in the form of three-dimensional representations of symbols or motifs closely associated with Christmas, a specific holiday in the United States. From the information you provided, both items will be advertised, marketed, sold for the Christmas season under your “Holiday Living” brand, and displayed in the Trim-A-Tree section of your stores. Therefore they are eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the Holly and Berry Garland Lights, item number 0258305, and the LED Merry Christmas Garland Lights, item number 0036481, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be Free. At this time we are unable to provide a classification for the Teardrop Ornament Pathway Marker Lights. After reviewing your request, it has come to our attention that certain published rulings need to be reconsidered so that we do not have in force rulings that may be inconsistent with our current views. The headquarters office of Regulations and Rulings intends to initiate a notice and comment procedure pursuant to 19 U.S.C. 1625(c) to revoke or modify one or more rulings. In this manner we believe that we can best meet our obligations regarding the sound administration of the HTSUS and other Customs and related laws. See 19 C.F.R. 177.7(a). 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