The tariff classification of a Halloween light string from China.

N088431 January 8, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Julie Hsia Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of a Halloween light string from China. Dear Ms. Hsia: In your letter dated December 17, 2009 you requested a tariff classification ruling. The merchandise under consideration is the GE 36 Light Spooky Street Jack-O-Lanterns & Pearl Set, item number 66700. From the information you provided, the GE 36 Light Spooky Street Jack-O-Lanterns & Pearl Set is a light string consisting of a twisted pair of black insulated conductors measuring approximately 14 feet in length with 36 black miniature lamp-holders with light bulbs equally spaced 4 inches apart along 11½ feet of the light string. Twelve of the light bulbs are covered by orange plastic jack-o-lantern like covers; the remaining 24 light bulbs are covered by orange-colored pearl-shape plastic covers. One end of the light string features a 120 Volt (V) plug/fuse combination and the other end features a socket for connecting additional light strings. This light string set is designed for indoor and outdoor use and marketed to decorate the home during the Halloween holiday season. This light string may be draped, hung or displayed in various areas of the home (e.g. rain gutters, eaves, railings, etc.).The GE 36 Light Spooky Street Jack-O-Lanterns & Pearl Set is a light string 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.” The GE 36 Light Spooky Street Jack-O-Lanterns & Pearl Set is classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, these items are in the form of a three-dimensional representation of a symbol or motif closely associated with Halloween (e.g. Jack-O-Lanterns, Spiders, Ghosts, etc.). From the information you provided, they are designed, marketed and sold during and in celebration of Halloween, which is a recognized holiday in the United States (see HQ H019363). Accordingly, the GE 36 Light Spooky Street Jack-O-Lanterns & Pearl Set is eligible for duty-free treatment under subheading 9817.95.05, HTSUS.The applicable subheading for the GE 36 Light Spooky Street Jack-O-Lanterns & Pearl Set, item number 66700 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be Free. 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