CLA-2-94:OT:RR:NC:1:110
Ms. Julie Hsia
Santa’s Best Craft Ltd.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of an icicle light string from China.
Dear Ms. Hsia:
In your letter dated June 29, 2011, you requested a tariff classification ruling.
The merchandise under consideration is the 6 ct. LED (Light Emitting Diode) Cascading Icicle Light Show, Item Number 72312. The information you have provided indicates that the cascading icicle light show is a light string that measures approximately 12 feet in length and has a 24 inch lead wire attached to a low voltage power supply with a two-prong 120 Volt plug. The light string consists of a twisted pair of white insulated wire conductors with six clear plastic 18 inch long icicles, each containing 16 white LED lights evenly spaced along 10 feet of the light string.
Light strings are also known as electric garland. Electric garland was defined in 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.” In your ruling request you state that the light string will be imported and sold during the Christmas holiday season. However, it does not feature a three-dimensional representation of a symbol or motif clearly associated with the holiday.
The applicable subheading for the 6 ct. LED Cascading Icicle Light Show, Item Number 72312 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem.
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