The tariff classification of an electric garland from China.

N096915 March 29, 2010 CLA-2-94:OT:RR: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 electric garland from China. Dear Ms. Hsia: In your letter dated March 2, 2010, you requested a tariff classification ruling. The merchandise under consideration is the 50 LED Lights G-35 String Set, item number 72000. A prototype sample of the merchandise was submitted with your ruling request and will be returned to you. The 50 LED Lights G-35 set consists of 3 green insulated conductors measuring approximately 42.3 feet long and strung with 50 LED (light emitting diode) lamps at regular intervals along 40.8 feet of the wire. Each lamp consists of an LED encased in a clear, faceted plastic cover the shape and size of a G-35 light bulb. At one end of the light string is an 18-inch lead wire with a Class 2, low voltage power supply incorporating a two-prong polarized 120 V plug. In addition to the power supply is a remote control used for changing colors of the lamps. A sample of the packaging indicates that this light string set is designed for indoor and outdoor use, and marketed for decorating the home during the Christmas holiday season. It may be draped, hung or displayed in various areas of the home (e.g., rain gutters, eaves, railings, etc.). The 50 LED Lights G-35 String Set is a light string also known as electric garland, which was defined by CBP 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 LED Lights G-35 String Set, item number 72000, 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