The tariff classification of an electric garland from China.

N013025 June 27, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Amy Morgan Costco Wholesale Corp. 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of an electric garland from China. Dear Ms. Morgan: In your letter dated June 14, 2007, you requested a tariff classification ruling. The merchandise under consideration is an electric garland identified as the Gem Garland (Item #583037). A sample of the item was submitted with your ruling request. The Gem Garland consists of approximately 12 feet of a twisted pair of insulated electrical conductors with 100 mini lights equally spaced throughout 9 feet of the garland. The 9 foot length of lights is wrapped around and affixed to a flexible metal wire covered with a silver PVC tinsel material and decorated with clear and silver plastic beads. The flexible wire can be bent and shaped, allowing the garland to be hung or displayed in various areas of the home (i.e. doorways, fireplace mantels, hand railings, etc.). The garland terminates in an electrical plug/socket combination containing a built-in fuse and can be used indoors or outdoors. Also included with the garland are replacement bulbs and fuses. An electric garland was defined in Ruling HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” The applicable subheading for the Gem Garland will be 9405.40.8000, Harmonized Tariff Schedule of the United States (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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division