CLA-2 CO:R:C:F 951414 LPF
Mr. Howard M. Paull
Sharrets, Paley, Carter & Blauvelt, P.C.
Sixty-seven Broad Street
New York, NY 10004
RE: Modification of NYRL 858170; Electric candle garland;
Heading 9405, HTSUSA; Lamps and lighting fittings; Not 9505
festive article.
Dear Mr. Paull:
In New York Ruling Letter (NYRL) 858170 issued December 7,
1990, an electric candle garland, as well as illuminated
Christmas tree ornaments of snowmen and of a house, were
classified in 9505.10.2500, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), as "Festive, carnival or other
entertainment articles,...: Articles for Christmas festivities
and parts and accessories thereof: Christmas ornaments: Other:
Other." We have reviewed that ruling and have found it to be
partially in error. The Christmas tree ornaments of snowmen and
of a house were properly classified. The correct classification
of the electric candle garland is as follows.
FACTS:
The electric candle garland, from Taiwan, consists of three
candles, each supplied with a lightbulb and wire, in a blister
pack. The candles are approximately four inches high. A metal
clip is fitted to the base of each candle enabling the garland to
be attached to a Christmas tree.
ISSUE:
Whether the electric candle garland is classifiable in
heading 9505 as a festive article, or in heading 9405 as a lamp
or lighting fitting.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 9505 indicate that the
heading covers:
(A) Festive, carnival or other entertainment articles,
which in view of their intended use are generally
made of non-durable material. They include:
(1) Decorations such as festoons, garlands,
Chinese lanterns, etc., as well as various
decorative articles made of paper, metal foil,
glass fibre, etc., for Christmas trees (e.g.,
tinsel, stars, icicles), artificial snow, coloured
balls, bells, lanterns, etc. Cake and other
decorations (e.g., animals, flags) which
are traditionally associated with a particular
festival are also classified here.
(2) Articles traditionally used at Christmas
festivities, e.g., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers, Christmas
stockings, imitation yule logs....
* * *
However, Note 1(t) to Chapter 95, HTSUSA, Toys, Games and
Sports Equipment, as well as the EN's to heading 9505, state that
the chapter (or heading) excludes electric garlands of all kinds
(heading 9405). As this article qualifies as an electric
garland, it is not classifiable in 9505 and must be classified
elsewhere.
Heading 9405, HTSUSA, provides for lamps and lighting
fittings. The EN's to 9405 indicate that the heading includes
specialized lamps, such as electric garlands, including those
fitted with fancy lamps for carnival or entertainment purposes or
-3-
for decorating Christmas trees. Because the article fits this
description, it is classifiable in heading 9405. Since it is of
the kind used for Christmas trees, the appropriate subheading is
9405.30.00.
HOLDING:
The electric candle garland is classifiable in subheading
9405.30.00 as "Lamps and lighting fittings...not elsewhere
specified or included;...: Lighting sets of a kind used for
Christmas trees." The general column one rate of duty is 8
percent ad valorem. We note that the ruling being modified
indicated a general column one rate of duty of 5 percent ad
valorem which, under subheading 9902.95.05, was temporarily
suspended until December 31, 1992.
This notice should be considered a modification of NYRL
858170 pursuant to 19 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 858170 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type, NYRL
858170 will not be valid precedent. We recognize that pending
transactions may be adversely affected by this modification, in
that current contracts for importations arriving at a port
subsequent to this decision will be classified pursuant to it.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of this decision as may be warranted by the circumstances.
Sincerely,
John Durant, Director
Commercial Rulings Division