CLA-2-95:RR:NC:1:110
Ms. Nancy Quirk
Evans and Wood & Co., Inc.
612 E. Dallas Rd., Ste. 200
Grapevine, TX 76051
RE: The tariff classification of electric garlands from China.
Dear Ms. Quirk:
In your letter dated July 26, 2007 you requested a tariff classification ruling on behalf of your client Hobby Lobby.
The merchandise under consideration is four electric garlands identified as Item numbers LG700, LG600, HL106 and HL102. Samples of each were submitted with your ruling request and will be returned to you.
Item number LG700 consists of approximately 6 feet of twisted pair of green insulated electrical conductors with mini lights equally spaced throughout the length of the garland. The string of lights is wrapped around and affixed to a flexible plastic wire covered with artificial pine/holly berries, cedar and bay leaves. Item number LG600 consists of approximately 6 feet of twisted pair of green insulated electrical conductors with mini lights equally spaced throughout the length of the garland. The string of lights is wrapped around and affixed to a flexible plastic wire covered with artificial holly berries, pine needles and pine cones. Item number HL106 consists of approximately 9 feet of twisted pair of green insulated electrical conductors with mini lights equally spaced throughout the length of the garland. The string of lights is wrapped around and affixed to an equal length of flexible artificial pine roping. Item number HL102 consists of approximately 18 feet of twisted pair of green insulated electrical conductors with mini lights equally spaced throughout the length of the garland. The string of lights is wrapped around and affixed to an equal length of flexible artificial pine roping.
The garlands terminate in an electrical plug/socket combination containing a built-in fuse at one end of the string and a two-prong socket at the opposite end, providing the ability to connect together garlands for extended lengths. The flexibility of the garlands allow them to be bent and shaped for hanging or displaying in various areas of the home (i.e. doorways, fireplace mantels, hand railings, etc.). The garlands may be used indoors or outdoors and include replacement bulbs and fuses.
An electric garland was defined in Ruling HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.”
The applicable subheading for the four electric garlands (Item numbers LG700, LG600, HL106 and HL102) will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division