The tariff classification of an icicle light string from China.

N044361 December 2, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Julie Hsia Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of an icicle light string from China. Dear Ms. Hsia: In your letter dated November 12, 2008, you requested a tariff classification ruling. The merchandise under consideration is the 100 LED (Light Emitting Diode) C9 Icicle light string. From the information you provided, the light string measures approximately 10 feet in length and has a total of 100 white lamp-holders with miniature white LED lamps. This light string consists of a twisted pair of white insulated wire conductors branching into individual strands at 6 inch intervals resembling icicles. The individual strands are in two unequal lengths incorporating 4 lights and 6 lights respectively. The first light on each strand features a plastic crystal cover, in a C9 lamp style, over the lamp. At one end of the light string is a fuse protected, standard male plug. Light strings are also known as electric garland. 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.” In your ruling request you state that the light string will be imported and sold during the Christmas season. However, it does not feature a three-dimensional representation of a symbol or motif clearly associated with the holiday. The applicable subheading for the 100 LED C9 Icicle light string will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof 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