CLA-2-94:OT:RR:NC:N1:110
Ms. Donna Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, N.Y. 10004
RE: The tariff classification of LED Path-Markers from China
Dear Ms. Shira: In your letter dated July 31, 2013, on behalf of your client Brite Star, you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you.
The merchandise under consideration is Item Number 930160, "LED Light Show Path-Markers". The path-markers are comprised of a set of four Jumbo C9 Light Emitting Diode (LED) light lamps (bulbs), wired together approximately 18 inches apart. The light bulbs are constructed of tan colored plastic bases with faceted clear molded plastic lenses. The item features a combination of a two prong plug/socket and a 36 inch lead power cord. The lamps measure approximately 9 inches tall and 4 inches wide at their widest point. The set also includes four plastic stakes measuring 9½ inches long each. The stakes allow the lamps to extend to an overall height of 14.5 inches. It is stated the four clear faceted light bulbs resemble enlarged traditional versions of Christmas tree C-style light bulbs. When they are activated, the LED path-marker lights will blink in sequence from red, to green, to blue and to white. It is also stated that the Jumbo C9 Path-Markers are intended to be used or displayed principally during the Christmas season. The LED path-markers are designed for indoor and outdoor use.
In your ruling you suggested that the "LED Light Show Path-Markers” be classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: …Christmas ornaments. However, Note 1(t) to Chapter 95, HTSUS, excludes from classification under chapter 95 “[e]lectric garlands of all kinds (heading 9405)”. HQ has previously ruled that path-way/driveway markers connected by wire (string) are considered to be electric garlands and are excluded by Note 1(t) to Chapter 95.
Alternatively, you have suggested that the "LED Light Show Path-Markers," 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 "LED Light Show Path-Markers," are 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 LED Light Show Path-Markers will be 9405.40.8000 HTSUS, which provides for "Lamps and lighting fittings…not elsewhere specified or included…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 Hope Abada at (646) 733-3016.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division