CLA-2-94:OT:RR:NC:1:110
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of an electric garland from China.
Dear Mr. Yokopenic:
In your letter dated September 10, 2012, you requested a tariff classification ruling.
The item under consideration is the 60 Inches LED Garland with Christmas Ornaments, Item Number 184740. A sample is submitted with your ruling request and will be returned to you. Item Number 184740 consists of a pair of green insulated electrical conductors and approximately 24 lamp-holders with clear white miniature lights intertwined with garland made of artificial foliage. The LED garland measures approximately 5 feet long. The garland is made of plastic pine needles decorated with berries and various sizes of plastic gold and silver colored Christmas balls ornaments. The end of the light strings contains a plastic battery box for holding two “C” size batteries. A three-position switch is provided on the battery box for switching the light strings from off/on to a timer for illumination.
You state that the garlands are advertised, marketed and sold for and during the Christmas holiday season. They may be draped, hung, or displayed in various areas of the home (e.g. doorways, windows, railings, fireplace mantles, etc.). The 60 Inches LED Garland with Christmas Ornaments is light string also known as electric garland. Electric garland was defined in HQ Ruling 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 60 Inches LED Garland with Christmas Ornaments is classifiable under subheading 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.” However, these items feature three-dimensional motifs closely associated with Christmas, a specific holiday in the United States.
The applicable subheading for the 60 Inches LED Garland with Christmas Ornaments, Item Number 184740, 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 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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division