CLA-2-94:OT:RR:NC:1:110
Ms. Leslie Cholula
QVC, Inc.
Studio Park
1200 Wilson Drive
West Chester, PA 19380-4262
RE: The tariff classification of miniature light strings from China.
Dear Ms. Cholula:
In your letter dated April 19, 2011, you requested a tariff classification ruling.
The items under consideration are light strings identified as Harvest Novelty Ultra Thin Lights, Item Number H192666 and Christmas Wire Lights, Item Number H192217. Item Number H192666 is available in two different light string designs representing tree leaves or pumpkins. Item Number H192217 is available in seven different light string designs representing snowflakes, pine trees, gift boxes, stars, candy canes, candles or gingerbread men. Samples of each light string were submitted with your ruling request and will be returned to you.
Each light string consists of a pair of very thin black insulated conductors measuring approximately 8 feet in length with 20 LEDs (light emitting diodes) encapsulated within 20 miniature plastic representations of either orange colored leaves, orange pumpkins, clear snowflakes, green pine trees, gift boxes in four colors, blue stars, solid red and white candy canes, candles in four colors or orange gingerbread men evenly spaced along 6½ feet of the light string. At one end of each light string is a plastic battery box that measures approximately 3 inches long by 2 inches wide by 1¼ inches high for holding six “AA” size batteries. A three-position slide switch is provided on the battery box for switching the light strings from off to steady on, flashing or phasing in illumination. These light strings may be draped, hung or displayed virtually anywhere in the home or office (e.g. lamps, doorways, fireplace mantels, hand railings, etc.).
The Harvest Novelty Ultra Thin Lights and Christmas Wire Lights 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 applicable subheading for the Harvest Novelty Ultra Thin Lights, Item Number H192666 and the Christmas Wire Lights, Item Number H192217 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