The tariff classification of electric garlands from China

N237705 February 20, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of electric garlands from China Dear Mr. Stinson: In your letter dated January 17, 2013, you requested a tariff classification ruling. The merchandise under consideration is two types of light strings identified as “50 LT Tinsel Garland Light Sets, Items number LP081108-12GP”. Samples of the items were submitted with your ruling request and will be returned to you. The information and samples provided, demonstrates the light strings as being identical in all respects except for the lamp colors and the tinsel decoration designs. One item features clear lamps decorated with ghosts’ tinsel, while the other features orange clear lamps decorated with Jack-O-Lanterns tinsel. Each item consists of two twisted insulated electrical conductors with 50 miniature lamp-holders with clear lamps intertwined with black artificial pine garland. The lighted garlands measure approximately 9 feet in length. The light strings contain a two-prong plug and a socket at one end, and a two-prong socket at the other end. The light strings are rated for indoor and outdoor use and may be connected end-to-end with additional light strings. You have stated that the light strings will be advertised and marketed for decorating the home during the Halloween holiday season. The subject garlands may be hung or displayed in various areas of the home (e.g., doorways, windows, railings, fireplace mantles, etc.).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.” Items number LP081108-12GP, 50 LT Tinsel Garland Light Sets 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, the items have representations in the form of a three-dimensional motif closely associated with Halloween, 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 Division