The tariff classification of an electric garland from China.

N207216 March 13, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of an electric garland from China. Dear Ms. Liu: In your letter dated February 23, 2012, you requested a tariff classification ruling. The item under consideration is identified as Lighted Garland with 170 tips, Item Number A075FA01474. A sample of the item was submitted with your ruling request and will be returned to you. The submitted sample consists of three green twisted insulated electrical conductors with 20 miniature lamp-holders with clear lamps intertwined with artificial pine garland. The lighted garland measures approximately 9 feet and 8 inches in length. The artificial garland is made of thin flexible steel wire supporting approximately 170 pine branches or tips decorated with artificial pine needles made of plastic. At one end of the light string is a combination two-prong plug and socket incorporating a 125 volt (V), 3 amp (A) fuse; at the other end is a two-prong socket. This light string is rated for indoor and outdoor use and may be connected end-to-end with additional light strings. Similar types of garland are advertised and marketed for decorating the home during the Christmas holiday season. Garland 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 A075FA01474 is 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, this item is in the form of a three-dimensional motif closely associated with Christmas, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment in 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