The tariff classification of a light string made in China

N235233 November 16, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Sara Roelofs Impact Innovations, Inc. 223 SE 1st Ave. Clara City, MN 56222 RE: The tariff classification of a light string made in China Dear Ms. Roelofs: In your letter dated October 31, 2012, you requested a tariff classification ruling. The merchandise under consideration is identified as the Lighted Gauze Garland. A sample of the item was submitted with your ruling request and will be returned. The Lighted Gauze Garland is a light string consisting of two black insulated electrical wire conductors twisted together. The light string measures approximately 11 feet in length and contains 34 lamp-holders, evenly spaced 3 inches apart. Each lamp-holder has a miniature orange or purple colored filament lamp. At the end of the light string there is a lead wire measuring approximately 32 inches with a combination of two-prong plug/socket, containing two 125 V (volt) fuses. The light string is decorated with a black strip of polyester gauze in irregular shapes. The item is recommended to be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). The Lighted Gauze Garland 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.” You state that the Lighted Gauze Garland will be available for sale in retail stores prior and during the Halloween season. You suggest that the item 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. Although this light string “will be available for sale in retail stores prior and during the Halloween season”, it is not a recognized festive motif, nor is it decorated with a recognized festive symbol. This article, therefore, is not limited to holiday use, and therefore does not meet the requirements for classification under 9817.95.05, HTSUS. The applicable subheading for the Lighted Gauze Garland will be 9405.40.8000, 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division