CLA-2 RR:CR:GC 962901 JRS
Paul A. Barkin, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman, LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
RE: Electric garland with plastic light covers; Primal Lite, Inc. v. United States
Dear Mr. Barkin:
This is in response to your letter of April 6, 1999, on behalf of Rite Lite, Ltd., to the Director, Customs National Commodity Specialist Division, New York, requesting a ruling on the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of an electric light set made in China. Your letter was referred to this office for reply. A sample was provided.
FACTS:
Item #B-HL/1 is a "Hanukkah Light Set." It is composed of an electrical wire harness approximately 10 feet long containing ten sockets with miniature clear light bulbs (12-13 volts), two replacement bulbs and ten plastic colored light covers. The plastic covers are in the form of dreidels which are four-sided tops used as part of a traditional children’s Hanukkah game, with Hebrew characters on each side, i.e., hay, gimel, nun, and shin. The dreidels are sized to fit over and attach to the light bulbs which are equally spaced along the electric string. The item is sold and packaged as a "light set" for indoor-outdoor use.
You state that the appropriate classification of the light set is as a festive article under subheading 9505.90.60, Harmonized Tariff Schedule of the United States (HTSUS), as the decorative plastic dreidel covers are intended to remain a permanent component of the electric light strand, and the light set will be used as a decoration in the celebration of Hanukkah holiday.
ISSUE:
Whether the Hunukkah electric light set with plastic light covers in the form of dreidels is classifiable in heading 9505, HTSUS, as a festive article.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.
Note 1(t) to Chapter 95, HTSUS, states that "[t]his chapter does not cover: [e]lectric garlands of all kinds (heading 9405)." EN 95.05 (B)(f) excludes "[e]lectric garlands of all kinds" from heading 9505. Since the light set at issue is a garland, it is precluded from classification in heading 9505 as a "festive article."
The EN to 94.05 states, in pertinent part, that "[t]his heading covers in particular:
(3) Specialised lamps, e.g.: ... ; electric garlands (including those fitted with fancy lamps for carnival or entertainment purposes or for decorating Christmas trees)."
The issue becomes under what subheading in Chapter 94 are electric garlands with plastic covers properly classified. The relevant 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 source, and parts thereof not elsewhere specified or included:
* * *
9405.30.00 Lighting sets of a kind used for Christmas trees
9405.40 Other electric lamps and lighting fittings:
* * *
9405.40.80 Other
A recent court case has directly addressed the classification of this type of electric light sets. In Primal Lite, Inc. v. United States, Slip Op. 98-1562, 1999 U.S. App. LEXIS 16014 (July 16, 1999) aff’g, 15 F. Supp. 2d 915, 22 CIT ___ (1998), the Court of Appeals for the Federal Circuit upheld a Court of International Trade decision (Slip Op. 98-98, July 7, 1998) that strands of electric lights that are packaged with decorative plastic covers depicting various objects including fruit, vegetables, hearts, American flags, rearing horses, and guitars, are classified under subheading 9405.40.80, HTSUS, under the residual subheading for "other electric lamps and lighting fittings." The Courts rejected Customs’ classification under subheading 9405.30.00, HTSUS, the provision for "lighting sets of a kind used for Christmas trees," finding that subheading 9405.30.00 was limited to lighting sets designed and used on Christmas trees. The CIT stated that "[i]nasmuch as the importations are not used for Christmas trees they do not fall within the plain original meaning of the statutory language." 15 F. Supp. 2d at 917. As a result of the court decisions, the Customs rulings issued to Primal Lite, namely, HQ 957553, dated March 20, 1995, and HQ 957835, dated June 5, 1995, were revoked by operation of law. Since the Hanukkah electric lighting set with dreidel covers are not used on Christmas trees but are used for other purposes, they are classified as "other" electric lamps and light fittings, not as lighting sets of a kind used for Christmas trees.
HOLDING:
In accordance with Primal Lite, Inc. v. United States, the Hanukkah electric light set with plastic covers in the form of dreidels is classifiable in subheading 9405.40.80, HTSUS, as "other electric lamps and lighting fittings."
Sincerely,
John Durant, Director
Commercial Rulings Division