The tariff classification of a light string from China.

N178736 August 19, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Brian G. Pearce CVS On-Site Import Client Liaison Barthco Int’l., Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a light string from China. Dear Mr. Pearce: In your letter dated August 4, 2011, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. The merchandise under consideration is identified as the 10 Valentine Heart Light Decorations, item number 818953. A sample of the item was submitted with your ruling request and will be returned to you. Item Number 818953 is a light string consisting of two white insulated electrical wire conductors twisted together measuring approximately 7 feet in length with 10 white lamp-holders evenly spaced 6 inches apart along 5 feet of the light string. Each lamp-holder has a miniature filament lamp and is inserted into a red plastic heart shape cover measuring approximately 2” by 2” by 1” in size. At the very end of the light string is a lead wire measuring approximately 2 feet with a combination two-prong plug/socket containing a 125 V (volt) fuse. This light string may be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). The 10 Valentine Heart Light Decorations is a light string also known as an electric garland. Electric garland was defined in 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.” In your ruling request you suggest that the 10 Valentine Heart Light Decorations be classified under subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for utilitarian articles classified in subheading 9405.20, 9405.40, or 9405.50, in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, the sample heart shape covers are not designed in such a way as to limit their use for or during the Valentine’s Day Holiday, and therefore do not meet the requirements for classification under 9817.95.05, HTSUS. The applicable subheading for the 10 Valentine Heart Light Decorations, Item Number 818953, 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. 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