The tariff classification of a Halloween light string from China.

N163198 May 11, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Mr. Aaron Cullen Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Halloween light string from China. Dear Mr. Cullen: In your letter dated April 25, 2011, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The item under consideration is the LED Skeleton Lights, Item Number 851877. A sample of the item was submitted with your ruling request and will be returned to you. The LED (light emitting diode) Skeleton Lights are battery operated string lights. It has a pair of green insulated electrical wire conductors measuring approximately 30 inches in length with six lamp-holders and LED lamps evenly spaced along 20 inches of the light string at 4 inch intervals. Each lamp-holder and lamp is inserted into the head of a clear plastic three-dimensional representation of a human skeleton with flexible arms and legs that’s approximately 5 inches tall and 1¼ inches wide. At the very end of the light string is a plastic box measuring approximately 3 inches long by 2 inches wide and ¾ inches deep for holding 3 “AA” size batteries and an on/off push-button switch. From the information you have provided, the LED Skeleton Lights are designed for indoor use and are advertised, marketed and sold for and during the Halloween holiday season. They may be draped, hung, or displayed in various areas of the home (e.g., doorways, windows, railings, mantles, etc.).The LED Skeleton Lights are light string also known as electric garlands. 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 LED Skeleton Lights are classifiable under subheading 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, these items feature three-dimensional motifs closely associated with Halloween, a specific holiday in the United States. Therefore, they are eligible for duty free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the LED Skeleton Lights, Item Number 851877 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