CLA-2-94:OT:RR:NC:N4:410
Mr. David Prata
CVS Pharmacy
One CVS Drive
Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of an incandescent light string from China
Dear Mr. Prata:
In your letter dated February 12, 2018, you requested a tariff classification ruling. A representative sample was submitted with your ruling request and will be returned to you.
The merchandise under consideration is identified as item number 327951, 5 foot Spider Web light string. It is stated that the light string will be imported and sold during the Halloween season.
The 5 foot Spider Web consists of two black wires containing 35 orange miniature incandescent lamps. The article is formed into a five-foot-diameter spider web with a plastic three dimensional spider decoration attached to the center. The spider decoration measuring approximately 7 inches by 4 inches. Included in the retail packaging are two replacement bulbs, one replacement fuse, and six suction cups to allow mounting on a window or another surface.
The 5 foot Spider Web, item number 327951 is classifiable under subheading 9405.40.8410, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other: Other light sets.” However, the merchandise is decorated with three-dimensional spider, symbols that are closely associated with Halloween, a specific holiday in the United States. From the information you provided, the merchandise will be sold for and during the Halloween season. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the 5 foot Spider Web, item number 327951, will be 9817.95.05, HTSUS, which provides for “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 https://hts.usitc.gov/current.
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 Hope Abada at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division