The tariff classification of a Hanukah light string from China.

N103218 May 13, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Mr. Joe Lincoln Everstar Merchandise 86 East Hill Road Canton, CT 06019 RE: The tariff classification of a Hanukah light string from China. Dear Mr. Lincoln: In your letter dated April 27, 2010, you requested a tariff classification ruling. The merchandise under consideration is the 10 Count Hanukah Light Set, item number ES62-757. From the information you provided, it is a light string measuring approximately 11 feet in length and comprised of a twisted pair of black insulated wire conductors with a 2-foot lead wire and 10 miniature light bulbs evenly spaced 12 inches apart along the light string. Each bulb is encased in a plastic bulb-cover shaped like a menorah, a dreidel, or a six-pointed star. At one end of the light string is a two-prong plug; at the other is a two-prong receptacle for connecting additional light strings. This light string set is designed for indoor and outdoor use and is marketed to decorate the home during the Hanukah 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 10 Count Hanukah Light Set is a light string also known as an 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 10 Count Hanukah Light 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, this item is in the form of a three-dimensional representation of a symbol or motif closely associated with Hanukah (e.g. menorahs, dreidels, etc.). From the information you provided, it is designed, marketed and sold during and in celebration of Hanukah, which is a recognized holiday in the United States (see HQ 962629). Accordingly, the 10 Count Hanukah Light Set is eligible for duty-free treatment under subheading 9817.95.05, HTSUS.The applicable subheading for the 10 Count Hanukah Light Set, item number ES62-757, 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