The tariff classification of an electric garland from China.

N107295 June 15, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.:9405.40.8000; 9817.95.05 Mr. Mark S. Davies L G Sourcing Inc. P.O. Box 1000 Mailcode A2EIM Mooresville, NC 28115 RE: The tariff classification of an electric garland from China. Dear Mr. Davies: In your letter dated May 19, 2010, you requested a tariff classification ruling. The merchandise under consideration is item number 85294, described as an 18 Foot GE Holiday Classics lighted artificial green pine garland. A sample of the item was submitted with your ruling request and will be returned to you. Item 85294 consists of three green twisted insulated electrical conductors measuring approximately 18½ feet long, intertwined with twisted steel wire decorated with artificial pine needle garland made of 3½ inch long green plastic strips. The electrical conductors are strung with 50 miniature clear lamps at regular intervals along 18 feet of the wire. At one end of the light string is a combination two-prong plug and socket incorporating a 125 volt (V), 3 amp (A) fuse; at the other end is a two-prong socket. This light string is rated for indoor and outdoor use, and up to 3 sets may be connected end-to-end. It is advertised and marketed for decorating the home during the Christmas holiday season, and may be draped, hung, or displayed in various areas of the home (e.g., doorways, windows, railings, fireplace mantles, etc.). Item 85294 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.” Item 85294 is classifiable under 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.” However, this item is in the form of a three-dimensional motif closely associated with Christmas, a specific holiday in the United States. From the information you provided, this item will be advertised, marketed, and sold for and during the Christmas holiday season. Therefore, it is eligible for duty-free treatment in subheading 9817.95.05, “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