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 Halloween light strings from China.
Dear Ms. Hsia:
In your letter dated December 15, 2009, you requested a tariff classification ruling.
Under consideration are the GE 50 Lights Spooky Street Bat & Net Style Set, item number 66820, and the GE 50 Lights Spooky Street Ghost & Net Style Set, item number 66821.
From the information you provided, the GE 50 Lights Spooky Street Bat & Net and Ghost & Net Style Sets are light strings consisting of a 2 foot wire lead with a 120 Volt (V) plug/fuse combination that continues into a twisted pair of black insulated wire conductors, forming a triangular-shaped mesh. The mesh measures approximately 43 inches wide by 23 inches tall and features 50 miniature lamp-holders with light bulbs regularly spaced throughout the light string. Situated in the center of the mesh triangle and covering 12 of the miniature lights is a 3-dimensional translucent plastic figure. The Bat & Net Style Set features a stylized bat figure, while the Ghost & Net Style Set provides a ghost figure. These light string sets are designed for indoor and outdoor use and are marketed to decorate the home during the Halloween holiday season. They may be draped, hung or displayed in various areas of the home (e.g. rain gutters, eaves, railings, etc.), and each includes three suction cups to assist in hanging.
The GE 50 Lights Spooky Street Bat & Net Style Set and the GE 50 Lights Spooky Street Ghost & Net Style Set are light strings also known as electric garlands. 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 GE 50 Lights Spooky Street Bat & Net Style Set and the GE 50 Lights Spooky Street Ghost & Net Style Set are classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, these items are in the form of a three-dimensional representation of a symbol or motif closely associated with Halloween (i.e. Jack-O-Lanterns, Spiders, Ghosts, etc.). From the information you provided, they are designed, marketed and sold during and in celebration of Halloween, which is a recognized holiday in the United States (see HQ H019363). Accordingly, the GE 50 Lights Spooky Street Bat & Net Style Set and the GE 50 Lights Spooky Street Ghost & Net Style Set are eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the GE 50 Lights Spooky Street Bat & Net Style Set, item number 66820, and the GE 50 Lights Spooky Street Ghost & Net Style Set, item number 66821 will be 9817.95.05, Harmonized Tariff Schedule of the United States (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 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