The tariff classification of a light string from China

N238943 March 20, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a light string from China Dear Ms. Liu: In your letter dated February 5, 2013, you requested a tariff classification ruling. The merchandise under consideration is identified as the UL 5 PACK 10L C7 Light Set, Item Number A073EA00193. A sample of the item was submitted with your ruling request and will be returned to you. Item Number A073EA00193 is a light string consisting of two white insulated electrical wire conductors twisted together measuring approximately 3.5 feet in length. The light string has 5 decorative lamps evenly spaced 8 inches apart along the light string. The decorative lamps are constructed of a translucent plastic, shaped as a traditional C7 Christmas light bulb. The lamp measures approximately 6 inches tall by 3 inches in diameter at its widest point. The lamp base is coated with silver glitter imitating a screw-base type lamp holder. The lamp covers are made of plastic in red, blue, green or yellow colors. Each lamp contains two miniature filament lamps, which are inserted through the base and secured in place with a metal wire. The end of the light string contains a lead wire, measuring approximately 12 inches 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 UL 5 PACK 10L C7 Light Set, Item Number A073EA00193 is a light string also known as an electric garland. The term 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.” The applicable subheading for the UL 5 PACK 10L C7 Light Set, Item Number A073EA00193, 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division