CLA-2-94:OT:RR:E:NC:1:110
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of an electric garland light set from China.
Dear Mr. Crago:
In your letter dated February 22, 2008 you requested a tariff classification ruling on behalf of your client, Longs Drug Stores.
The merchandise under consideration is the Christmas Ornament Light Set, item number A073IA00385. It consists of approximately 60 inches of white insulated electrical conductors, with three clear C7 size light bulbs evenly spaced throughout 40 inches of the wire. Each light is encased in a polystyrene housing shaped to resemble a Christmas tree ornament. At the end of the wire is a 2-prong socket which allows another light string to be attached; up to 3 light sets may be connected. This light set is designed for both indoor and outdoor use.
In your ruling request you suggest a classification of 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), as a Christmas ornament. However, Note 1(t) to Chapter 95, HTSUS, excludes electric garlands of all kinds. An article is an electric garland if it 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 power cord, battery or plug. See HQ 963311.
The applicable subheading for the Christmas Ornament Light Set, item number A073IA00385, will be 9405.30.0040, HTSUS, which provides for “Lamps and lighting fittings…: Lighting sets of a kind used for Christmas trees: Other.” The general rate of duty will be 8 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