The tariff classification of a light string from China
Issued May 29, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.95.05, 9405.40.8000
Product description
Style number ES75679CVS is a light string consisting of four black insulated electrical wire conductors twisted together, measuring approximately 10 feet in length. The light string feature 6 plastic lamp-holders, each containing several mini filament lamps that are evenly spaced 20 inches apart. The eye-shaped, three-dimensional lamp covers measure approximately 9 inches by 5.5 inches at its widest point. The end of the light string has a lead wire with two-prong plug/socket combination, containing a 125 V (volt) fuse. The light string may be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). The style number ES75679CVS is a light string also known as electric garland. Electric garland was defined in HQ Ruling 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 item 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 features the scary eyes that are three-dimensional motifs closely associated with Halloween, a specific holiday in the United States. Therefore, they are eligible for duty free treatment under subheading 9817.95.05, HTSUS.
CBP rationale
The applicable subheading for the Lighted Scary Eyes, manufacturer style number ES75679CVS will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.
Full text
N264589 May 29, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a light string from China Dear Mr. Prata: In your letter dated May 7, 2015, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The merchandise under consideration is identified as the Lighted Scary Eyes, manufacturer style number ES75679CVS. A representative sample was submitted with your ruling request and will be returned to you. Style number ES75679CVS is a light string consisting of four black insulated electrical wire conductors twisted together, measuring approximately 10 feet in length. The light string feature 6 plastic lamp-holders, each containing several mini filament lamps that are evenly spaced 20 inches apart. The eye-shaped, three-dimensional lamp covers measure approximately 9 inches by 5.5 inches at its widest point. The end of the light string has a lead wire with two-prong plug/socket combination, containing a 125 V (volt) fuse. The light string may be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). The style number ES75679CVS is a light string also known as electric garland. Electric garland was defined in HQ Ruling 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 item 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 features the scary eyes that are three-dimensional motifs closely associated with Halloween, a specific holiday in the United States. Therefore, they are eligible for duty free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Lighted Scary Eyes, manufacturer style number ES75679CVS will be 9817.95.05, HTSUS, which provides for “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
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