CLA-2-94:OT:RR:NC:N1:110
Mr. Kevin Wade Stewart
DJS International Services Inc.
4215 Gateway Dr., Suite 100
Colleyville, TX 76034-5945
RE: The tariff classification of LED C9 Light String from China
Dear Mr. Stewart:
In your letter dated July 12, 2013, on behalf of Gemmy Industries, you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you.
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The merchandise under consideration is identified as the “Color Changing LED Lightshow™,” Item Number 8307. The item is a light string comprised of five dark green insulated wire conductors twisted together with plastic sockets containing 12 LEDs (Light Emitting Diodes) C9 lamps. The light string measures 12.5 feet in length with C9 (or C7) LED lamps evenly spaced at 12 inches apart. The item features a combination of plug/socket at one end and a two-prong socket at the opposite end. The light string is rated 12 Watts (0.1 Amps) or 120 V, 60 Hz, 0.1 Amps. It is stated that the LED Lightshow™ is controlled by an IC (Integrated Circuit) chip, which is integrated into each individual LED light assembly and is programmed with the color changing patterns and sequences. The light string is designed for indoor and outdoor use.
The Color Changing LED Lightshow™, Item Number 8307 may be connected end-to-end with additional light strings and possibly draped, hung, or displayed in various areas of the home (e.g., doorways, windows, railings, fireplace mantles, etc.). They are of a kind used for Christmas trees by virtue of their design.
The Color Changing LED Lightshow™, Item Number 8307 is a light string also known as electric garlands. 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.” As imported, these articles meet the terms of subheading 9405.30.00, Harmonized Tariff Schedule of the United States (HTSUS), as “Lighting sets of a kind used for Christmas trees”. Accordingly, classification under any other subheading would not be appropriate.
In your ruling request you suggest that the Color Changing LED Lightshow™, Item Number 8307 be classified under subheading 9817.95.05, HTSUS, which provides for utilitarian articles classified in subheading 9405.20, 9405.40, or 9405.50, in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, the Color Changing LED Lightshow™, Item Number 8307 is not designed in such a way as to limit its use for or during any specific United States holiday and therefore, does not meet the requirements for classification under 9817.95.05, HTSUS.
The applicable subheading for the light strings Color Changing LED Lightshow™, Item Number 8307 will be 9405.30.0040, HTSUS, which provides for “Lamps and lighting fittings…: Lighting sets of a kind used for Christmas trees: Other.” The general rate of duty will be 8 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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division