CLA-2 RR:CR:GC 960117 JAS
Ms. Debra Tuft
Seasonal Specialties
11455 Valley View Road
Eden Prairie, MN 55344
RE: Lighted Christmas Garland; Article With Artificial Pine Foliage and Lights With Connector Cord; Lighting Fittings, Lighting Sets of a Kind Used for Christmas Trees; Articles for Christmas Festivities of Plastics, Subheading 9505.10.40; Chapter 95, Note 1(t); HQ 958221, HQ 960590;
GRI 6
Dear Ms. Tuft:
Your letter to the Area Director of Customs, New York
Seaport, dated November 21, 1996, inquiring as to the
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of a Lighted Christmas Garland, a product of
China, has been referred to this office for reply. A sample was
submitted.
FACTS:
The Lighted Christmas Garland in issue, item 8890720506,
which you also refer to as an Artificial Lighted Garland,
consists of artificial pvc pine foliage and 50 multi-colored
lights with connector cord. The cost of the materials is stated
to be $3.61. Your inquiry also concerns item 8890720505, which
is identical except that the lights are clear. You did not
provide a sample of this garland.
You contend that because the garland will be sold as a
Christmas decoration for the home, and is intended for doorways
and mantles, it is a festive article of the type classifiable in
subheading 9505.10.40, HTSUS. You maintain these garlands are
similar in appearance and function to garlands previously held in
NY 814073, dated September 20, 1995, to be festive articles.
- 2 -
The provisions under consideration are as follows:
9405 Lamps and lighting fittings...not elsewhere specified or included...:
9405.30.00 Lighting sets of a kind used for Christmas trees...8 percent ad valorem
9405.40 Other electric lamps or lighting fittings:
Of base metal:
9405.40.60 Other...6.6 percent ad valorem
9405.40.80 Other...3.9 percent ad valorem
ISSUE:
Whether the Lighted Christmas Garland is a lighting set of a
kind used for Christmas trees; whether for tariff purposes it is
other electric lamps and lighting fittings.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. GRI 6 states
in part that for legal purposes, the classification of goods in
the subheadings of a heading shall be determined according to the
terms of those subheadings and any related subheading notes and,
by appropriate substitution of terms, to GRIs 1 through 5, on
the understanding that only subheadings at the same level are
comparable. For the purposes of GRI 6, the relative section,
chapter and subchapter notes also apply, unless the context
requires otherwise.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding, and therefore
not dispositive, the ENs provide a commentary on the scope of
each heading of the Harmonized System and are thus useful in - 3 -
ascertaining the classification of merchandise under the System.
Customs believes the ENs should always be consulted. See T.D.
89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Festive, carnival or other entertainment articles, to
include garlands, are provided for in heading 9505. However,
Chapter 95, Note 1(t), HTSUS, excludes electric garlands of all
kinds, and refers them to heading 9405. For this reason, the
Lighted Christmas Garland is not provided for in heading 9505.
In addition, relevant ENs at p. 1705 include within heading 94.05
specialized lamps, to include electric garlands (including those
fitted with fancy lamps for carnival or entertainment purposes or
for decorating Christmas trees (Emphasis added).
GRI 6 permits us to compare the subheadings of heading 9405.
The lights on the submitted sample are in the traditional
Christmas colors red, green, blue and orange. Our information
is that Christmas tree lighting sets include but are not limited
to these traditional seasonal colors. Moreover, they are not
limited by length, rather by the number of bulbs, typically 25,
50, or 100 per strand, but such sets may include as few as 10
bulbs. HQ 958221, dated August 7, 1995, classified a lighted
Canadian pine garland nearly identical to the Lighted Christmas
Garland in issue here in subheading 9405.30.00, HTSUS, because of
evidence that, in the trade, wire harnesses with light sockets
and bulbs belong to a class or kind of goods the principal use of
which is as Christmas tree lighting sets. Moreover, HQ 960590,
dated August 6, 1997, specifically revoked NY 814073 and
confirmed the proper classification of these garlands in
subheading 9405.30.00, HTSUS.
HOLDING:
The Lighted Christmas Garlands, items 08890720505 and 506,
are provided for in heading 9405. Under the authority of GRI 1,
applied at the subheading level through GRI 6, they are
classifiable in subheading 9405.30.00, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division