CLA-2-94:OT:RR:NC:1:110
Mr. Joe Lincoln
Everstar Merchandise
86 East Hill Road
Canton, CT 06019
RE: The tariff classification of a light string from China.
Dear Mr. Lincoln:
In your letter dated May 27, 2010, you requested a tariff classification ruling.
The merchandise under consideration is item number ES-LO1A, described as 10ct LED Color Changing Lighted Christmas Ornaments. From the information you provided, the 10ct LED Color Changing Lighted Christmas Ornaments consists of a twisted pair of insulated conductors measuring approximately 12 feet long, with 10 clusters of 3 multicolored LED (light emitting diode) lights evenly spaced along 10 feet of the light string. Each LED cluster is encased in a translucent round plastic bulb cover measuring 2¼ inches in diameter replicating traditional Christmas ornaments with an attachment crown. At one end of the light string is a 24 inch lead wire, at the end of which is a two-prong plug. The 10ct LED Color Changing Lighted Christmas Ornaments is designed for indoor use only, and is rated for 110 Volts (V). It may be draped, hung or displayed in various areas of the home (e.g., doorways, walls, fireplace mantles, railings, etc.).
Item number ES-LO1A is a light string also known as an 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 applicable subheading for the 10ct LED Color Changing Lighted Christmas Ornaments, item number ES-LO1A will be 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.” The general rate of duty will be 3.9 percent ad valorem. However, the 10ct LED Color Changing Lighted Christmas Ornaments are in the form of a three-dimensional motif closely associated with Christmas, a specific holiday in the United States. From the information you provided, this item will be advertised, marketed, and sold for and during the Christmas season. Therefore, it is eligible for duty-free treatment in subheading 9817.95.05, “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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division