The tariff classification of a light string from China.

N190657 November 10, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Annie Kaminski FloraCraft Corporation P.O. Box 400 One Longfellow Place Ludington, MI 49431 RE: The tariff classification of a light string from China. Dear Ms. Kaminski: In your letter dated October 17, 2011, you requested a tariff classification ruling. The merchandise under consideration is identified as the Submersible Light Strand. A sample of the item was submitted with your ruling request. The Submersible Light Strand is a battery powered light string with a round hard plastic battery holder measuring approximately 1? inches in diameter and ? inches high. It is connected to a pair of twisted stranded insulated conductors measuring approximately 10 inches long. The two stranded insulated conductors are connected to two single strands of flexible wire extending the length of the light string to a total of 33 inches. The two single strands of wire are covered with plastic and contain 12 light emitting diode (LED) lights spaced evenly throughout the remaining 23 inches. Power for the light string is provided by two lithium CR2032 button batteries. The screw top of the battery box activates the batteries by twisting the top completely closed. Loosening the top disconnects the battery power. It is stated that the plastic coated LED light strand portion of the light string is water-proof and may be used for accent lighting in vases for flowers, bowls or any other water-filled containers. The Submersible Light Strand is a light string also known as an electric garland. Electric garland was defined in 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 letter you suggest classification of the Submersible Light Strand under subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The Submersible Light Strand, however, is properly classified under heading 9405, HTSUS, as an electric garland. The applicable subheading for the Submersible Light Strand 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