The tariff classification of LED light strings with purple and orange lamps from China

N252888 May 23, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.30.0040 Ms. Heather Creegan Barthco International, division of OHL One CVS Drive, Mailstop 1049 Woonsocket, RI 02895 RE: The tariff classification of LED light strings with purple and orange lamps from China Dear Ms. Creegan: In your letter dated April 21, 2014, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. Samples were submitted with your request and will be returned to you. The two samples are identified as Item Number 968194, 30 UL Halloween LED C3 Lights, Set-P and Set-O. The items are light strings measuring approximately 114 inches long. The two light strings are identical in all aspects except for the color of the lamps; one has purple lamps, while the other one has orange lamps. The light strings consist of three insulated black wires twisted together and incorporating 30 LED (light emitting diode) size C3 lamps, equally spaced at approximately 3 inches apart. One end of the light string features a socket and the other end has a 2-prong combination plug/socket that will allow other light string to be attached. You have indicated that these items will be sold only during the Halloween season. The light strings are designed for indoor or outdoor use. Although the light strings are referenced to as “Halloween LED C3 Light Set” and are designed for both indoor and outdoor use, they are not of a kind used for Christmas trees by virtue of their design. Light strings are also known as 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.” The applicable subheading for Item Number 968194, 30 UL Halloween LED C3 Lights, Set-P and Set-O will be 9405.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Lighting sets of a kind used for Christmas trees: Other.” The general rate of duty will be 8 percent ad valorem." The general rate of duty will be 8 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 HOPE.ABADA@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division