CLA-2-94:OT:RR:NC:1:110
Ms. Bernadette Purcell
QVC, Inc.
1200 Wilson Dr.
West Chester, PA 19380
Dear Ms. Purcell:
RE: The tariff classification of LED Light Strands from China.
In your letter dated December 5, 2011, you requested a tariff classification ruling.
The merchandise under consideration is Battery Operated Metallic Ultra Thin Light Strands, Item Number H194672 and Waterproof Submersible 7.5’ Wire Strands, Item Number H194678. Several samples were submitted with your ruling request and will be returned to you.
Six samples of identical structure but in different colors for Item Number H194672 were provided with the ruling request. They are light strings measuring approximately 15 feet long. These light strings consist of two insulated wire conductors twisted together around a thin flexible metal wire. Each of the light strings incorporates 50 LEDs (light emitting diodes) encapsulated within miniature drop-like shape plastic beads equally spaced 4 inches apart along the light strings. At the end of the light string is a black lead wire measuring approximately 22 inches long connected to a plastic battery box for holding three “C” size batteries. A four-position slide switch is provided on the battery box for switching the light strings from off to steady on, timed illumination or phasing on and off. The flexible metal wire allows the light string to be shaped into many different forms or designs. It can be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, plants, etc.). Although it may be used to decorate a Christmas tree, it is not of the class or kind of lighting sets used for Christmas trees.
Item Number H194678 is similar to H194672 but it does not have the thin flexible metal wire to support the conductors. It consists of two dark green thin insulated wire conductors, incorporating 18 LEDs encapsulated within clear miniature drop-like shape plastic beads equally spaced 4 inches apart along the light strings, which measures approximately 6 feet in length. At the end of the light string is a lead wire of approximately 20 inches long that is connected to a battery box for holding three “AA” size batteries. A four-position slide switch is provided on the battery box for switching the light strings from off to steady on, timed illumination or phasing on and off. The light string and the battery box feature a water proof design for use in decorating objects in wet locations such as plants and flower vases. It also can be shaped for hanging, draping, or displaying virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels etc.).
Item Number H194672 and Item Number H194678 light strands are identifiable 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.”
The applicable subheading for the Battery Operated Metallic Ultra Thin Light Strands, Item Number H194672 and the Waterproof Submersible 7.5’ Wire Strands, Item Number H194678, 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.
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