The tariff classification of an electric garland from China.

N067735 July 10, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Vick Sutanto Starlite Creations Inc. 727 Brea Canyon Road #4 Walnut, CA 91789 RE: The tariff classification of an electric garland from China. Dear Mr. Sutanto: In your letter dated June 23, 2009 you requested a tariff classification ruling. The merchandise under consideration is item number BL01-R009-A, 9Ft Red LED Bead Lights. A representative sample was submitted with your ruling request and will be returned to you. The 9Ft Red LED Bead Lights are a light string measuring approximately 9 feet in total length and consists of a pair of insulated wire conductors twisted with a support wire, featuring 54 LED (light emitting diode) lights evenly spaced throughout. Each LED light is encased in translucent multifaceted red plastic beads. Between the red plastic bead lights are decorative, opaque gold and silver acrylic beads which completely cover the remaining wire. At one end of the light string is a lead cable measuring approximately 5 feet long with a two-prong plug, which plugs into a 120 Volts (V) AC power supply, with an output of 6 V at .4 amps (A). The Red LED Bead Lights are designed for indoor use only, and may be draped, hung, or displayed in various areas of a home, office, or business. The 9Ft Red LED Bead Lights are 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 item number BL01-R009-A, 9Ft Red LED Bead Lights, 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