The tariff classification of electric garlands from China.

N207116 March 19, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Julie Hsia Nicolas Holiday Inc. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of electric garlands from China. Dear Ms. Hsia: In your letter dated March 1, 2012, you requested a tariff classification ruling. The items under consideration are identified as lighted garlands, Item Numbers 84805 and 84806. From the information that you have provided, the lighted garlands are light strings. The light strings consists of green twisted insulated electrical conductors with 50 miniature lamp-holders intertwined with artificial pine garland made of plastic. Both light strings measure approximately 18 feet in length. Item Number 84805 features multi color miniature lamps and 84806 features clear miniature lamps. The light strings are rated for indoor use only. You have stated that the light strings will be advertised and marketed for decorating the home during the Christmas holiday season. The subject garlands may be hung or displayed in various areas of the home (e.g., doorways, windows, railings, fireplace mantles, etc.).Light strings are also known as 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.” Item Numbers 84805 and 84806 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 are in the form of a three-dimensional motif closely associated with Christmas, a specific holiday in the United States. Therefore, they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS, “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, Thomas J. Russo Director National Commodity Specialist Division