The tariff classification of an electric garland from China.

N138917 January 4, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000, 9817.95.05 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of an electric garland from China. Dear Ms. Tsiavos: In your letter dated December 15, 2010, you requested a tariff classification ruling. The merchandise under consideration is described as the “Ghost Face” light set. It is comprised of a pair of black insulated conductors measuring approximately 7¼ feet long and features 8 LED (light emitting diode) lamps encased in plastic bulb covers shaped to resemble the “Ghostface” character, evenly spaced along 5¾ feet of the light string. At one end of the string is a battery box which houses the three “AAA” batteries needed to power the light string, as well as a speaker from which sound effects are emitted. This light set may be draped, hung or displayed in various areas of the home (e.g., doorways, walls, fireplace mantles, railings, etc.). The “Ghost Face” light set is a light string also known as an electric garland. Electric garland was defined in HQ Ruling 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 “Ghost Face” light string 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 decorated with three-dimensional ghost face covers, representing symbols closely associated with Halloween, a specific holiday in the United States, and is advertized as a Halloween Light Set. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the “Ghost Face” light string 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/. Your inquiry does not provide enough information for us to give a classification ruling on the Ghost, Jack-O-Lantern, Skull, Eerie Eyes, and Bloody Eyes light strings. Your request for a classification ruling should include functional samples of each item, clear color photographs of the packaging, advertisements, industry publications, and statistics re: sale, use, marketing, etc. Also please provide the general physical characteristics of the merchandise; the use, if any, in the same manner as merchandise which defines the class; the expectations of the purchasers of the merchandise; the channels of trade in which the merchandise moves; and environment of the sale of the merchandise (i.e., accompanying accessories and the manner in which the merchandise is advertised and displayed). When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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