The tariff classification of an electric garland from China

N236112 December 31, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Sara M. Moffatt Phoenix International Freight Services, Ltd 1501 N. Mittel Blvd, Suite A Wood Dale, IL 60191 RE: The tariff classification of an electric garland from China Dear Ms. Moffatt: In your letter dated November 29, 2012, on behalf of Cinmar LLC, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned as requested. The nine foot lighted garland, item number 45731 consists of green insulated electrical conductors and lamp-holders with clear white miniature lights intertwined with garland. The light bulbs are powered by electrical source plug. The garland is composed of green pine branches, which are made of polyvinyl chloride (PVC) plastic and three dimensional motifs closely associated with Christmas such as, faux pinecones, holly berries, and holly leaves. The swag-shaped garland is intended to be draped, hung or displayed in various areas of the home (i.e. doorways windows, railing, fireplace mantles, etc.). You state that the garland is advertised, marketed and sold for and during the Christmas holiday season. The nine foot lighted garland is a light string also known as an electric garland. Electric Garland was defined in HQ Ruling 963311 as “an article…able to be hung or displayed and it is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” The nine foot lighted Garland 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, these items feature three-dimensional motifs closely associated with Christmas, a specific holiday in the United States. The applicable subheading for item number 45731, nine foot Garland, will be 9817.95.05, HTSUS, which provides for “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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division