CLA-2-94:OT:RR:NC:N1:110
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of LED Yard Stakes from China
Dear Mr. Stinson: In your letter dated July 22, 2013, you have requested a tariff classification ruling. A sample was submitted with your request and will be returned to you.
The Liss Item Number 9018912, Mfg. Item Number 12217951, is identified as the "3 Musical LED Yard Stakes". The Yard Stakes are comprised of three clear molded plastic trees. It is stated the trees resemble miniature traditional versions of Christmas trees. The trees are made of plastic and measure approximately 9 inches tall and 4 inches wide at their widest point. Each tree features one LED (light emitting diode) bulb embedded in the base. The trees are wired together at approximately 36 inches apart with a 36 inch lead wire at one end. The lead wire has an off/on slide switch and a plastic battery/song box that holds the three 1.5V AA batteries (not included). When the battery/song box is activated, the LED Yard Stakes blink in sequence colors of red, green, or blue and it will play the three musical tunes of “Deck the Halls”, “Carol of The Bells”, and “Santa Claus is coming to Town”. The set also includes three plastic stakes, each measure 9½ inches long. When the stakes are attached, the LED Yard Stakes extend to an overall height of approximately 19 inches high. It is stated that the LED Yard Stakes are intended to be used or displayed principally during the Christmas season. The LED Yard Stakes are designed for indoor and outdoor use.
You suggested classification under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), based on HQ ruling H020852, dated May 8, 2009, which was issued for the classification of light sculptures of snowman, reindeer and angel. HQ found the instant reindeer, snowman, and angel light sculptures in that ruling to be of a “class or kind of merchandise which is bought to decorate the home during the Christmas season”.
Subheading 9505.10.2500, HTSUS, 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.
You also suggested classification in subheading 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. Similar articles were the subject of HQ H068435, dated October 16, 2009, and H174519, dated September 15. 2011. Headquarters ruled that decorative plastic snowflakes and decorative plastic candy corn shapes, connected by an electrical string and including stakes so they could be secured to the ground, were electrical garlands of heading 9405, HTSUS. Legal note 2(x) of chapter 39 of the HTSUS excludes articles of chapter 94 from classification in any of the provisions of chapter 39.
The applicable subheading for the Liss Item Number 9018912, Mfg. Item Number 12217951,"3 Musical LED Yard Stakes" 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