The tariff classification of electric Halloween light sets from China.

NY I83306 July 3, 2002 CLA-2-94:RR:NC:2:227 I83306 CATEGORY: Classification TARIFF NO.: 9405.40.6000 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 93532, an electrical green wire harness, measuring approximately 9 feet in length, that possesses 10 plastic sockets with miniature amber-colored light bulbs which are inserted into purple metal bat-shaped covers with mesh-like construction (each cover being made up of two-dimensional halves with medial opening); style number 93530, an electrical green wire harness, measuring approximately 9 feet in length, that possesses 10 plastic sockets with miniature orange light bulbs which are inserted into orange metal jack-o’-lantern-like covers with mesh-like construction (each cover being made up of two-dimensional halves with medial opening); style number 65-187A, an electrical black wire harness, measuring about 9 ½ feet in length, that possesses 10 plastic sockets with miniature white light bulbs which are inserted into white metal ghost-shaped covers with mesh-like construction (each cover being made of two-dimensional halves with medial opening); style number 65-198, an electrical black wire harness, measuring about 9 ½ feet in length, that possesses 10 plastic sockets with miniature clear light bulbs which are inserted into metal witch hat-shaped covers with mesh-like construction in colors of orange, purple and black. 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 Halloween light sets will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings: of base metal: other than of brass. The rate of duty will be 6 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