The tariff classification of electric Halloween light sets from China.

NY I83135 July 3, 2002 CLA-2-94:RR:NC:2:227 I83135 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Jenny Davenport Wal-Mart Stores, Inc. Mail Stop #0410-L-32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of electric Halloween light sets from China. Dear Ms. Davenport: In your letter dated June 13, 2002, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of the following electric Halloween light sets: style number 93104, an electrical black wire harness, measuring approximately 9 feet in length, that possesses 100 plastic sockets with miniature orange light bulbs, as well as 11 three-dimensional plastic orange jack-o’-lantern bulb covers and 60 two-dimensional plastic white ghosts securely affixed along the length of the harness; style number 65-270, an electrical green wire harness, measuring approximately 13 feet in length, that possesses 20 plastic sockets with miniature clear light bulbs which are inserted into three-dimensional transparent plastic orange jack-o’-lantern covers; style number 65-170, an electrical green wire harness, measuring about 9 ½ feet in length, that possesses 10 plastic sockets with miniature clear light bulbs which are inserted into three-dimensional plastic scarecrows with jack-o’-lantern heads; style number 65-235, an electrical green wire harness, measuring about 13 feet in length, that possesses 20 plastic sockets with miniature clear light bulbs which are inserted into three-dimensional plastic orange jack-o’-lantern covers. You state that these light sets should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…other: other. However, since Chapter Note 1 (t) of Chapter 95, HTS, excludes garlands, like the instant merchandise, of all kinds (heading 9405) for classification within heading 9505, HTS, consideration of classification under subheading 9505.90.6000, HTS, is precluded. The applicable subheading for these electric light sets will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 percent ad valorem. 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division