CLA-2-94:OT:RR:NC:N4:110
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of a spider web lighting set from Cambodia
Dear Mr. Kenny:
In your letter dated March 5, 2021, on behalf of CVS Pharmacy Inc., you requested a tariff classification ruling.
The merchandise under consideration is identified as the “5 foot Spider Web Light”, CVS item 551161. Based on the information and picture that you have provided, CVS item 551161 is constructed of electric wires shaped as a spider web with 70 decorative incandescent mini lights attached to the web. When stretched out for display, the web measures approximately five feet in diameter. The wires are black, and the lights are orange in color. There is a plastic three-dimensional spider displayed in the center of the web. The item could be used for either indoor or outdoor decoration. The CVS item 551161 may be draped, hung or displayed virtually anywhere in the home or office (e.g., lamps, doorways, fireplace mantels, hand railings, etc.). The item is sold and marketed for the Halloween season.
The “5 foot Spider Web Light”, CVS item 551161 is classifiable under subheading 9405.40.8410, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other: Other light sets.” The general rate of duty will be 3.9 percent ad valorem.” However, the merchandise is decorated with three-dimensional spider, symbols that are closely associated with Halloween, a specific holiday in the United States. The merchandise will be sold for and during the Halloween season. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the “5 foot Spider Web Light”, CVS item 551161, 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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division