CLA-2-94:OT:RR:NC:N4:110
Mr. Michael Giambattisto
Danson Decor Inc.
3425 Douglas B Floreani
St. Laurent, H4S 1Y6
Canada
RE: The tariff classification of LED Christmas pine garlands from China
Dear Mr. Giambattisto:
In your letter dated February 25, 2021, you requested a tariff classification ruling.
The merchandise under consideration is identified as 12ft PVC Christmas Pine Garland Item# X80999, 9ft PVC Outdoor Oneway Christmas Pine Garland Item# X95983, 9ft PVC Christmas Outdoor Frosted Christmas Pine/Berry Garland Item# X77587 and 9ft PVC Outdoor Christmas Pine Garland Item# X95915.
Item# X80999 and Item# X95983 each consist of light strings with LED lamps intertwined with an artificial pine garland. Item# X80999 features “plug in” design and Item# X95983 is powered by battery.
Item# X77587 and Item# X95915 each consist of light strings with LED lamps intertwined with an artificial pine garland covered with “frost”. The garlands are decorated with pinecones and red berries. The light garlands are battery operated.
The subject garlands may be hung or displayed in various areas of the home (e.g., doorways, windows, railings, fireplace mantles, etc.). Light strings are also known as 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.” They are 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, these items are in the form of a three-dimensional motif closely associated with Christmas, a specific holiday in the United States. Therefore, they are eligible for duty-free treatment under subheading 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.
However, both subheading 9817.95.05 and subheading 9405.40.8410 must be reported for statistical purposes with regard to this item, according to Statistical Note 1(a) of Chapter 98 Subchapter XVII.
Products of China classified under subheading 9405.40.8410, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.40.8410, HTSUS, listed above. Please note, the additional duties imposed by heading 9903.88.03 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under subheadings 9802.00.40, 9802.00.50, and 9802.00.60, and heading 9802.00.80.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division