The tariff classification of a light string from China

N262787 April 7, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a light string from China Dear Ms. Aldinger: In your letter dated March 6, 2015, you requested a tariff classification ruling. The item under consideration is a light string identified as the “Household Bulb Light Set”, Ride Aid Item 9036192. A sample was submitted with your ruling request and will be returned to you. The light string consists of two black insulated conductors containing ten lamp-holders with type A (pear-shaped) light bulbs. Each lamp-holder contains a miniature filament lamp (bulb), equally spaced along the 8 feet long light string. The lamp covers are made of purple, orange and green colored transparent plastic. The lamps feature a three-dimensional black spiders crawling on them. One end of the light string contains a two-prong plug and a socket rated for 125 volt (V). The light string includes four additional miniature filament lamps. You have stated that the light string will be advertised and marketed for the Halloween holiday season. The subject light string 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. The “Household Bulb Light Set” Ride Aid Item 9036192 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, the item has representations in the form of a three-dimensional motif of black scary spiders 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division