The tariff classification of an electric garland from China.
Issued December 28, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.95.05, 9405.40.8000
Product description
The sample is a tear-drop shaped light string. It consists of two green twisted insulated electrical conductors with miniature lamp-holders and clear lamps intertwined with artificial pine garland. The light string measures approximately 5 feet in length. The artificial garland is made of thin flexible steel wire, with artificial pine needles made of PVC, and decorated with three-dimensional pinecones and holly berries. At one end of the light string is a combination of two-prong plug and socket incorporating two 125 volt (V), 3 amp (A) fuses.
Full text
N236115 December 28, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Sara M. Moffatt Phoenix International Freight Services, Ltd 1501 N. Mittel Blvd, Suite A Wood Dale, IL 60191 RE: The tariff classification of an electric garland from China. Dear Ms. Moffatt: In your letter dated November 29, 2012, on behalf of Cinmar LLC, DBA Frontgate & Grandinroad, you requested a tariff classification ruling. The item under consideration is identified as the 5 Foot Pre-lit Classic Hanging Garland, Item Number 49977. A sample was submitted with your ruling request and will be returned to you. The sample is a tear-drop shaped light string. It consists of two green twisted insulated electrical conductors with miniature lamp-holders and clear lamps intertwined with artificial pine garland. The light string measures approximately 5 feet in length. The artificial garland is made of thin flexible steel wire, with artificial pine needles made of PVC, and decorated with three-dimensional pinecones and holly berries. At one end of the light string is a combination of two-prong plug and socket incorporating two 125 volt (V), 3 amp (A) fuses. You state that the garland is advertised, marketed and sold for the Christmas holiday season. The garland may be draped, hung, or displayed in various areas of the home. Light strings are also known as 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.” The 5 Foot Pre-lit Classic Hanging Garland, Item Number 49977 is 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, this item is made with three-dimensional motifs closely associated with Christmas, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment in subheading 9817.95.05, HTSUS, “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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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