The tariff classification of an electric garland from China.

N067687 July 14, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Kathleen Root OHL (Barthco) Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of an electric garland from China. Dear Ms. Root: In your letter dated July 2, 2009 you requested a tariff classification ruling on behalf of your client, Big Lots Stores Inc. The merchandise under consideration is the Light Show String Bulb Set, item number 17614. A sample of the item was submitted with your ruling request and will be returned to you. The Light Show String Bulb Set is a light string measuring approximately 14 feet in total length, and consists of five insulated wire conductors twisted together featuring 12 clusters of lights encased in oblong white frosted plastic covers evenly spaced throughout the light string. Each cluster contains three LED (light emitting diode) lights consisting of one red LED, one green LED, and one blue LED mounted on a printed circuit board (PCB). Each light cluster, including the bulb cover, measures approximately 4½ inches long by 1¾ inches in diameter at its widest points. The five insulated wires feeding the light clusters originate from a small rectangular housing containing a PCB, transformer and a timing mechanism for rotating power periodically to the three color lights. From the opposite end of this housing is a lead cable with a 2-prong 120 Volt (V) combination plug/socket with a replaceable fuse. At the opposite end of the light string is another lead cable with a 2-prong socket for attaching additional light strings. The Light Show String Bulb Set is a light string also known as an electric garland. Electric garland was defined in Ruling HQ 963311 as “[a]n 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 power cord, battery or plug.” The applicable subheading for the Light Show String Bulb Set, item number 17614, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: 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