CLA-2 RR:TC:MM 960590 JAS
Ms. Debra Tuft
Seasonal Specialties
11455 Valley View Road
Eden Prairie, MN 55344
RE: NY 814073 Modified; Glacier Pine Garland; Article With Artificial Pine Foliage and Lights With Connector Cord; Lighting Fittings, Lighting Sets of a Kind Used for Christmas Trees; Articles for Christmas Festivities of Plastics, Subheading 9505.10.40; Chapter 95, Note 1(t);
HQ 958221; GRI 6
Dear Ms. Tuft:
In NY 814073, dated September 20, 1995, the Director,
National Commodity Specialist Division, New York Seaport,
responded to your letter of August 2, 1995, and confirmed that
lighted artificial pine wreaths and garlands were classified as
other articles for Christmas festivities, of plastics, in
subheading 9505.10.40, Harmonized Tariff Schedule of the United
States (HTSUS).
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625(c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993),
notice of the proposed modification of NY 814073 was published on
July 2, 1997, in the Customs Bulletin, Volume 31, Number 27.
FACTS:
The articles in NY 814073 were the 24" Lighted Glacier
Wreath, item 08890720133, and the 9' Lighted Glacier Pine
Garland, item 08890720120. The wreath was said to consist of
artificial polyvinyl chloride or pvc pine branches and 87 plastic
tips and 50 clear lights with a connector cord. Your ruling
request stated the cost of materials to be $4.75. The garland
was said to consist of artificial pvc pine foliage and 258 - 2 -
plastic tips and 50 clear lights with connector cord. The cost
of the materials was stated to be $7.97. In both cases, the
stated cost figures were not broken down by component or
material. The ruling did not further describe these articles.
The provisions under consideration are as follows:
9405 Lamps and lighting fittings...not elsewhere specified or included...:
9405.30.00 Lighting sets of a kind used for Christmas trees...8 percent ad valorem
9405.40 Other electric lamps or lighting fittings:
Of base metal:
9405.40.60 Other...6.6 percent ad valorem
9405.40.80 Other...3.9 percent ad valorem
ISSUE:
Whether the Lighted Glacier Pine Garland is a lighting set
of a kind used for Christmas trees; whether for tariff purposes
it is other electric lamps and lighting fittings.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. GRI 6 states
in part that for legal purposes, the classification of goods in
the subheadings of a heading shall be determined according to the
terms of those subheadings and any related subheading notes and,
by appropriate substitution of terms, to GRIs 1 through 5, on
the understanding that only subheadings at the same level are
comparable. For the purposes of GRI 6, the relative section,
chapter and subchapter notes also apply, unless the context
requires otherwise. - 3 -
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the official interpretation of
the Harmonized System. While not legally binding, and therefore
not dispositive, the ENs provide a commentary on the scope of
each heading of the Harmonized System and are thus useful in
ascertaining the classification of merchandise under the System.
Customs believes the ENs should always be consulted. See T.D.
89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
Festive, carnival or other entertainment articles, to
include garlands, are provided for in heading 9505. However,
Chapter 95, Note 1(t), HTSUS, excludes electric garlands of all
kinds, and refers them to heading 9405. For this reason, the
Lighted Glacier Pine Garland described in NY 814073 is not
provided for in heading 9505. In addition, relevant ENs at p.
1705 include within heading 94.05 specialized lamps, to include
electric garlands (including those fitted with fancy lamps for
carnival or entertainment purposes or for decorating Christmas
trees (Emphasis added).
GRI 6 permits us to compare the subheadings of heading 9405.
The lights on a submitted sample, said to nearly identical to to
the one the subject of NY 814073, are in the traditional
Christmas colors red, green, blue and orange. Our information
is that Christmas tree lighting sets include but are not limited
to these traditional seasonal colors. Moreover, they are not
limited by length, rather by the number of bulbs, typically 25,
50, or 100 per strand, but such sets may include as few as 10
bulbs. HQ 958221, dated August 7, 1995, classified a lighted
Canadian pine garland nearly identical to the Lighted Glacier
Pine Garland in issue here in subheading 9405.30.00, HTSUS,
because of evidence that, in the trade, wire harnesses with light
sockets and bulbs belong to a class or kind of goods the
principal use of which is as Christmas tree lighting sets.
HOLDING:
The Lighted Glacier Pine Garland, item 08890720120, is
provided for in heading 9405. Under the authority of GRI 1,
applied at the subheading level through GRI 6, it is classifiable
in subheading 9405.30.00, HTSUS.
NY 814073, dated September 20, 1995, is modified
accordingly. In accordance with 19 U.S.C. 1625(c)(1), this
ruling will become effective 60 days after its publication in the - 4 -
Customs Bulletin. Publication of rulings or decisions pursuant
to 19 U.S.C. 1625(c)(1) does not constitute a change of practice
or position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division