CLA-2 R:C:M 958221 DFC
Ms. Michele I. Smith
Sr. Administrative Asst.
Sears Merchandise Group
BC 204A
3333 Beverly Road
Hoffman Estates, Illinois 60179
RE: Light set, electric; Garland, lighted Canadian pine; HRL's
952513, 952890, 953932, 955758, 957553
Dear Ms. Smith:
Your letter dated May 23, 1995, addressed to the Regional
Commissioner of Customs, New York, New York, concerning the
tariff classification under the Harmonized Tariff Schedule of the
United States (HTSUS), of a lighted Canadian pine garland, has
been referred to this office for a response. A sample was
submitted for examination.
FACTS:
The merchandise involved, identified as the lighted
Canadian Pine garland, item 91136, consists of a Christmas-like
PVC garland which measures approximately 9 feet in length and
possesses an electrical wire harness with 50 sockets securing 50
lights entwined in its branches.
ISSUE:
Is the lighted Canadian Pine garland classifiable under
subheading 9405.30.00, HTSUS, as lighting sets of a kind used for
Christmas trees or under subheading 9405.40.80, HTSUS, as other
electric lamps and lighting fittings, other?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's]." In other words, classification is
governed first by the terms of the headings of the tariff and any
relative section or chapter notes. GRI 6, HTSUS, requires that
the GRI's be applied at the subheading level on the understanding
that only subheadings at the same level are comparable. The
GRI's apply in the same manner when comparing subheadings within
a heading.
The subheadings under consideration are as follows:
9405 Lamps and lighting fittings including searchlights and
spotlights and parts thereof, not elsewhere specified
or included; illuminated signs, illuminated nameplates
and the like, having a permanently fixed light source,
and parts thereof not elsewhere specified or included:
* * *
9405.30.00 Lighting sets of a kind used for Christmas
trees . . . . . . . . . . . . . . . 8%
* * *
9405.40 Other electric lamps and lighting fittings:
of base metal:
* * *
9405.40.80 Other . . . . . . . . . . . . 3.9%
In support of classification under subheading 9405.40.80,
HTSUS, it can be argued that the subject garland is principally
designed as a general lighting decor which will be used to
decorate the household area. This kind of lighting decor is
similar to the electric light sculptures which have been
classified under subheading 9405.40 See e.g., HRL 952890 dated
March 16, 1993. In noting the packaging of the merchandise,
there is no evidence that it is marketed or advertised in
connection with Christmas lights. Further, the subject article
is so designed that the light set cannot be readily removed from
the PVC garland for the purpose of being conveniently put to some
other use.
In Headquarters Ruling Letters (HRL's) 953932 and 957553
dated May 10, 1993, and March 20, 1995, respectively, Customs
noted that similarly constructed items such as "halloween
electric light sets" and "wedding light sets" have been
determined to be Christmas light sets noting that "in the trade
the wire harness with light sockets and bulbs and without the
covers is of the kind known as a Christmas tree lighting set."
Furthermore, in HRL's 955758 and 952513 dated April 15, 1994, and
April 26, 1993, respectively, Customs took the position that
lighting fittings ten feet in length, incorporating as few as ten
bulbs, are of a kind used for Christmas trees.
Although the PVC garland is not so easily removed from the
lighting set, it is still basically designed, noting its size and
primary construction, to function as a lighting set for a
Christmas tree. See HRL 957553, supra.
HOLDING:
The lighted Canadian Pine garland, item 91136, is dutiable
at the rate of 8% ad valorem under subheading 9405.30.00, HTSUS,
as lighting sets of a kind used for Christmas trees.
Sincerely,
John Durant, Director
Commercial Rulings Division