CLA-2 CO:R:C:F 952513 LPF
Mr. David Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, NY 10036
RE: Classification of electric garland; Heading 9405, HTSUSA;
Lamps and lighting fittings; Not 9505 festive article; Not
3926 article of plastic
Dear Mr. Eisen:
This is in response to your letter dated August 3, 1992, on
behalf of Avon Products, Inc. Your inquiry requests the proper
classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of the "Halloween Light Glowing
Ghouls" electric light garland. You submitted a sample with your
request for a binding ruling.
FACTS:
The "Halloween Light Glowing Ghouls" electric light garland
is imported from China and/or Taiwan and consists of 10 hollow,
plastic light covers designed to resemble the heads of various
figures, including a witch, skull, and jack-o'-lantern, situated
along a wire harness, approximately 10 feet in length. The
electrical wire harness incorporates 10 miniature contact bulbs
which blink and illuminate the light cover when the central
electrical cord is plugged into an electrical outlet. The light
covers can be removed and switched with one another to create
different configurations.
ISSUE:
Whether the electric light garland is classifiable in
heading 9505 as a festive article, in heading 9405 as a lamp or
lighting fitting, or in heading 3926 as an article of plastic.
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LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) taken in their
appropriate order provide a framework for classification of
merchandise under the HTSUSA. Most imported goods are classified
by application of GRI 1, that is, according to the terms of the
headings of the tariff schedule and any relative section or
chapter notes. In the event that the good cannot be classified
solely on the basis of GRI 1, and if the headings and legal notes
do not otherwise require, the remaining GRI's may then be
applied. The Explanatory Notes (EN's) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 9505 provides for, inter alia, festive, carnival and
other entertainment articles. The EN's to 9505 indicate that the
heading covers:
(A) Festive, carnival or other entertainment articles,
which in view of their intended use are generally
made of non-durable material. They include:
(1) Decorations such as festoons, garlands,
Chinese lanterns, etc., as well as various
decorative articles made of paper, metal foil,
glass fibre, etc., for Christmas trees (e.g.,
tinsel, stars, icicles), artificial snow, coloured
balls, bells, lanterns, etc. Cake and other
decorations (e.g., animals, flags) which
are traditionally associated with a particular
festival are also classified here.
(2) Articles traditionally used at Christmas
festivities, e.g., artificial Christmas trees
(these are sometimes of the folding type),
nativity scenes, Christmas crackers, Christmas
stockings, imitation yule logs....
* * *
However, Note 1(t) to Chapter 95, HTSUSA, as well as the
EN's to heading 9505, state that the chapter (or heading)
excludes electric garlands of all kinds (heading 9405). As this
article qualifies as an electric garland, it is not classifiable
in 9505 and must be classified elsewhere.
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Since no HTSUSA provision provides for the article, as a
whole, it is not classifiable at the GRI 1 level. Thus, we turn
to GRI 3(a) to classify the article in the HTSUSA heading
providing for one of its components: either the wire harness with
the light sockets and bulbs, in 9405, as lamps and lighting
fittings, or the plastic light covers, in 3926, as other articles
of plastics. We note that the EN's to 9405 indicate that the
heading includes specialized lamps, such as electric garlands,
including those fitted with fancy lamps for carnival or
entertainment purposes or for decorating Christmas trees.
GRI 3(a) explains, in pertinent part, that goods which are
classifiable under two or more headings are classified under the
heading which provides the most specific description of the
goods. However, all such headings are regarded as equally
specific when each refers to only part of the goods. Each of the
possible headings, in this case, refers to only part of the good.
Since the headings are, thus, regarded as equally specific, we do
not classify the article by GRI 3(a) but rather by GRI 3(b).
GRI 3(b) provides that articles made up of different
components, that is, composite goods, shall be classified as if
they consisted of the component which gives them their essential
character. "Essential character" is the attribute which strongly
marks or serves to distinguish what an article is. EN VIII to
GRI 3(b) explains that bulk, quantity, weight, value or the role
of a constituent material in relation to the use of the article
are indicia of essential character.
Contrary to counsel's position, it is our opinion that the
wire harness with the light sockets and bulbs imparts the
essential character of the article. It distinguishes the article
as an electric light set and allows the article to function as
such. The plastic light covers, on the other hand, are readily
removable permitting the harness and light component to be used
without the covers or with different covers, as desired.
The article is classifiable in heading 9405. At the
subheading level, 9405.30 provides for lighting sets of a kind
used for Christmas trees, while 9405.40 provides for other
electric lamps and lighting fittings. When meeting with Customs,
counsel opined that lighting fittings 10 feet in length which
only incorporate 10 bulbs are not of the kind used for Christmas
trees, but rather those incorporating 25, 50, or 100 lights are
appropriately sized to be of the kind used for Christmas trees.
However, research subsequently conducted by Customs to verify
counsel's position revealed the contrary. Several major
importers of lighting used for Christmas trees or for other
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holiday or entertainment purposes indicated that lighting
fittings 10 feet in length and incorporating 10 bulbs are of the
kind used for Christmas trees. The appropriate subheading is
9405.30.00.
HOLDING:
The "Halloween Light Glowing Ghouls" electric light garland
is classifiable in subheading 9405.30.00 as "Lamps and lighting
fittings...not elsewhere specified or included;...: Lighting sets
of a kind used for Christmas trees." The general column one rate
of duty is 8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division