The tariff classification of Halloween light strings from China.

N103219 May 13, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Mr. Joe Lincoln Everstar Merchandise 86 East Hill Road Canton, CT 06019 RE: The tariff classification of Halloween light strings from China. Dear Mr. Lincoln: In your letter dated April 27, 2010, you requested a tariff classification ruling. The merchandise under consideration are the Halloween Spider Curtain Light Set and the Halloween Pumpkin Curtain Light Set. From the information you provided, they are light strings measuring approximately 8 feet long, consisting of a twisted pair of black insulated wire conductors with a 5-foot lead wire, branching into 8 individual strands at regular intervals along its 3-foot lighted length, resembling icicles. The individual strands are of varying lengths and incorporate 3, 4, or 5 miniature incandescent bulbs. At one end of the light string is a two-prong plug; at the other is a two-prong receptacle for connecting additional light strings. The Spider Curtain features purple bulbs, and the bottom bulbs of five of the strands are inserted into plastic spider-shaped bulb covers; the Pumpkin Curtain features orange bulbs, and the bottom bulbs of five of the strands are inserted into plastic Jack o’Lantern-shaped bulb covers. These light string sets are designed for indoor and outdoor use and are marketed to decorate the home during the Halloween holiday season. These light strings may be draped, hung or displayed in various areas of the home (e.g. rain gutters, eaves, railings, etc.).The Halloween Spider Curtain Light Set and the Halloween Pumpkin Curtain Light Set are light strings also known as electric garlands. 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.” The Halloween Spider Curtain Light Set and the Halloween Pumpkin Curtain Light Set 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 a three-dimensional representation of a symbol or motif closely associated with Halloween (e.g. Jack o’Lanterns, spiders, ghosts, etc.). From the information you provided, they are designed, marketed and sold during and in celebration of Halloween, which is a recognized holiday in the United States (see HQ H019363). Accordingly, the Halloween Spider Curtain Light Set and the Halloween Pumpkin Curtain Light Set are eligible for duty-free treatment under subheading 9817.95.05, HTSUS.The applicable subheading for the Halloween Spider Curtain Light Set and the Halloween Pumpkin Curtain Light Set 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. 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