The tariff classification of pre-lit garlands from China.

N162838 April 29, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Josie Gonzalez Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98024 RE: The tariff classification of pre-lit garlands from China. Dear Ms. Gonzalez: In your letter dated April 13, 2011, you requested a tariff classification ruling. The items under consideration are Pre-Lit Decorated Holiday Garlands, Item Numbers 762762 and 886886. Samples were submitted with your ruling request and will be returned to you. Item Numbers 762762 consists of a pair of green insulated electrical conductors and 150 lamp-holders with clear white miniature lights intertwined with garland made of artificial foliage measuring approximately 9 feet long. The garland is made up of natural pinecones, plastic pine needles, poinsettias, red ball-shape Christmas decorations of various sizes, polyester burgundy ribbons, holly leaves and berries. At one end of the garland is a 32 inch lead wire with a combination two-prong plug and socket rated for 125 volt (V) and incorporating a 3 amp (A) fuse; at the other end is a two-prong socket. Item Number 886886 is similar to the 762762 and is available in three different color styles, snowy, burgundy and gold. All are decorated similar to the 762762 with natural pinecones, plastic pine needles, poinsettia’s or magnolia’s, red or gold ball-shape Christmas decorations of various sizes with and without crystal coatings resembling snow, holly leaves and berries. From the information you provided, the garlands are advertised, marketed and sold for and during the Christmas holiday season. They may be draped, hung, or displayed in various areas of the home (e.g., doorways, windows, railings, fireplace mantles, etc.).The Pre-Lit Decorated Holiday Garlands are light string also known as electric garlands. Electric garland was defined in HQ Ruling 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.” Items 762762 and 886886 are classifiable under subheading 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.” However, these items feature three-dimensional motifs closely associated with Christmas, a specific holiday in the United States. They will be advertised, marketed, and sold for and during the Christmas holiday season. The applicable subheading for the Pre-Lit Decorated Holiday Garlands, Item Numbers 762762 and 886886 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