The tariff classification of light strings from China.

N107617 June 18, 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 light strings from China. Dear Mr. Lincoln: In your letter dated May 27, 2010, you requested a tariff classification ruling. The merchandise under consideration is item number ES72-998, described as USB LED Color Changing Lighted Ornaments. From the information you provided, the USB LED Color Lighted Ornaments consist of insulated conductors with a 72 inch lead wire, at the end of which is a male USB (Universal Serial Bus) connector, through which the light strings receive power when plugged into a computer or other USB-equipped power source. Along the insulated conductor are a series of clear plastic 3-dimensional letters separated by approximately 2½ inches, and each illuminated by 3 multicolored LED (light emitting diode) lights. The USB LED Color Changing Lighted Ornaments are available in four separately sold configurations, with the letters spelling out “Believe”, “Faith”, “Peace”, or “Ho Ho Ho”. They are rated for indoor use only, and may be draped, hung or displayed in various areas of the home or office (e.g., doorways, railing, walls, fireplace mantles, etc.). Item ES72-998 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 applicable subheading for the USB LED Color Changing Lighted Ornaments, item number ES72-998 with the letters spelling out “Believe”, “Faith”, “Peace”, or “Ho Ho Ho” 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. In addition, Item ES72-998 in the “Ho Ho Ho” configuration 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 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