The tariff classification of Halloween themed LED lighting sets from Cambodia

N318124 March 23, 2021 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8410; 9817.95.05 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of Halloween themed LED lighting sets from Cambodia Dear Mr. Kenny: In your letter dated March 5, 2021, on behalf of CVS Pharmacy Inc., you requested a tariff classification ruling. The merchandise under consideration is identified as the LED Wired Halloween Lights, CVS item 336874. Based on the information and pictures that you have provided, CVS item 336874 is an assortment of five lighting sets. Each of the lighting sets consists of black insulated wire conductors and 20 plastic Halloween motif lamp covers containing LED lamps inside. The five lamp cover styles are in the shapes of bats, Jack-O-Lanterns, ghosts, skulls and spooky skeleton hands, respectively. It is stated that the lighting sets are battery powered and designed for home decoration during the Halloween season. The LED Wired Halloween Lights, CVS item 336874, is classifiable under subheading 9405.40.8410, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other: Other light sets.” The general rate of duty will be 3.9 percent ad valorem. However, the merchandise is decorated with three-dimensional motifs of bats, Jack-O-Lanterns, ghosts, skulls and spooky skeleton hands, symbols that are closely associated with Halloween, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the LED Wired Halloween Lights, CVS item 336874, 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 the 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 Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division