The tariff classification of an electric garland from China.

N106776 June 2, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Krista B. Ruffoni Family Dollar Services, Inc. 10401 Monroe Road Matthews, NC 28105 RE: The tariff classification of an electric garland from China. Dear Ms. Ruffoni: In your letter dated May 17, 2010, you requested a tariff classification ruling. The merchandise under consideration is the Musical Snowflake String Lights, style number 39289, SKU number 2211032. A sample was submitted with your ruling request and will be returned to you. The Musical Snowflake String Lights consist of a pair of clear insulated conductors measuring approximately 6 feet 9 inches in length, and featuring eight LED (light emitting diode) lamps of various colors evenly spaced along 6 feet of the light string. Each LED lamp is encased in the center of a plastic snowflake-shaped bulb cover measuring approximately 4 inches in diameter. Connected to each snowflake is a silver-colored string loop for hanging. At one end of the light string is a plastic battery powered sound box that measures approximately 3½ inches long by 2½ inches wide by 1 inch high. The sound box consists of a speaker, sound chip, three-position slide switch, battery compartment for 3 “AA” batteries and connects to a push-button on-off switch via a short length of wire. When the light string is activated by the push-button switch, the LED bulbs blink and the song “Carol of the Bells” plays. The three-position slide switch allows the user to select between lights and sound on, lights on without sound and off. From the information you provided, the Musical Snowflake String Lights will be marketed for use during the Christmas holiday season. This light string may be draped, hung or displayed in various areas of the home or office (e.g. doorways, fireplace mantels, hand railings, etc.). The Musical Snowflake String Lights are a light string also known as an electric garland. 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.” In your ruling request you suggest classification of the Musical Snowflake String Lights in 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), as a Christmas ornament. However, the article is not of the kind of lighting set used for Christmas trees and may be hung or displayed as desired. Electric garland is excluded from classification as festive articles under Note 1(t) to Chapter 95, HTSUS. The applicable subheading for the Musical Snowflake String Lights, style number 39289, SKU number 2211032 will be 9405.40.8000, 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