The tariff classification of pre-lit garlands from China.

N209095 March 20, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Brian G. Pearce CVS On-Site Import Client Liaison Barthco Int’l., Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of pre-lit garlands from China. Dear Mr. Pearce: In your letter dated March 9, 2012, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. The item under consideration is described as a 6-Foot Long String of Lighted Decorative Garland, Item Number 883826. A sample was submitted with your ruling request and will be returned to you. Item Number 883826 is a light string composed of three brown insulated electrical conductors and 35 lamp-holders with yellow miniature lights intertwined with a garland made of artificial fall foliage measuring approximately 6 feet long. The garland is made up of a flexible plastic wire with fall oak leaves. One end of the light string has a 22 inch lead wire with a combination two-prong plug and socket rated for 125 volt (V) and incorporating two 3 amp (A) fuses; at the other end is a two-prong socket. It may be connected end-to-end with additional light strings and may be draped, hung, or displayed in various areas of the home (e.g., doorways, windows, railings, fireplace mantles, etc.).Item Number 883826 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.” The applicable subheading for the 6-Foot Long String of Lighted Decorative Garland, Item Number 883826, will be 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.” 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, Thomas J. Russo Director National Commodity Specialist Division