The tariff classification of a light illuminating beaded article from China.

N168475 June 8, 2011 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Trace Garrett, Attorney-in-Fact Global Trade Operations Target Customs Brokers, Inc. 7000 Target Parkway N, NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of a light illuminating beaded article from China. Dear Mr. Garrett: In your letter dated May 20, 2011, on behalf of Target Corporation, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Style number 726410-101, is an electrical light illuminating decorative article. The item consists of three electrically connected light stakes having light tips. The stakes are constructed of wire coated with paper. Attached to each of the stakes are multiple branches with each branch having a decorative string of red beads wrapped upon. The beads are made of plastic and are accented by the light of the stakes. Each of the light stakes has a spike driven attachment to be used for outdoor décor. It is stated that the item will be marketed in the Christmas Trim-a-Tree Department during the Christmas season only. To qualify as a festive article of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS), an item must be both decorative and traditionally associated with a particular holiday. We find that the garlands, sprays and loopy branch do not conform to the traditional foliage as described above for Christmas festivities – nor do the physical characteristics of these items [specifically the foliage, colors, spangles, beads and bugles] dictate use solely for Christmas festivities. Therefore, these items are not classified in HTSUS heading 9505. Additionally these items are not classified as artificial flowers or foliage in HTSUS, Chapter 67 heading 6702, as the articles do not resemble the natural products. Under the General Rules of Interpretation (GRIs) to the HTSUS, specifically at GRI 3 (b), the electrical light illuminating decorative article is composed of different components (wire, paper, plastic and an electrical transformer) and is therefore considered composite goods. Composite goods under GRI 3 (b) will be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of that material or component which imparts the essential character to the composite good. The Explanatory Notes (ENs) to the HTSUS, at GRI 3(b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. In regards to the electrical light illuminating decorative article, we find that the red beads adorn all of the branches, while the red-tip lights cast an afterglow over each of the three stakes. It is the beads, when the lights are off, that remain to adorn the good. Accordingly, the essential character of the good is imparted by the plastic red beads. The applicable subheading for the electrical light illuminating decorative article, with branches wrapped in plastic red beads, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% ad valorem. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division