The tariff classification of incandescent pathway markers from China

N277731 August 22, 2016 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8410; 9817.95.05 Mr. Chris Kuehler Russell A. Farrow (U.S.) Inc. 431 Isom Road #107 San Antonio, TX 78216 RE: The tariff classification of incandescent pathway markers from China Dear Mr. Kuehler: In your letter dated June 22, 2016, you requested a tariff classification ruling. Representative samples were submitted with your ruling request and will be returned to you. The merchandise under consideration is three (3) styles of lighted candy cane pathway markers. Item Number E64H411H, 5 Pre-lit 27in Candy Canes; Item Number E64G4113, 6 Pre-lit 12in Candy Canes; and Item Number E44G411D, 4 Candy Cane Driveway Markers. It is stated that the pathway markers will be marketed and sold during the Christmas season for outdoor use. Based on the samples and the information that you have provided, all the items are identical or similar in construction except for their size. Each item consists of red with white stripes plastic housing shaped as candy canes containing incandescent lamps and connected by an electrical string. The candy canes are evenly spaced along the light string. Each pathway marker is packaged together with a plastic stake for inserting into the ground. Item Number E64H411H 5 is comprised of 5 candy canes, each measuring approximately 27 inches high and contains 10 lamps. Item Number E64G4113 is comprised of 6 candy canes, each measuring approximately 12 inches high and contains 10 lamps. Item Number E44G411D is comprised of 4 candy canes, each measuring approximately 9 inches high and contains 5 lamps The pathway markers Items Numbers E64H411H, E64G4113, and E44G411D, are classifiable under subheading 9405.40.8410, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other: Other light sets.” However, the merchandise is decorated with three-dimensional candy canes, symbols that are closely associated with Christmas, a specific holiday in the United States. From the information you provided, these items will be sold for and during the Christmas holiday season. Therefore, they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for pathway markers Items Numbers E64H411H, E64G4113, and E44G411D, 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division