CLA-2-94:OT:RR:NC:1:110
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of electric garlands and pathway lights from China.
Dear Ms. Liu:
In your letter dated January 21, 2011, you requested a tariff classification ruling.
The merchandise under consideration are the Decorative Halloween Light Set, item number A079AA01692, and the 5-Piece Lighted Halloween Lawn Stake Set, item number A079AA01505.
From the information you provided, the Decorative Halloween Light Set is a light string which consists of black insulated wire conductors measuring approximately 8½ feet long with 10 miniature lights evenly spaced along 6¾ feet of the light string. Each miniature light is encased in a decorative bulb-cover, the shape and material of which is dependent on the style of light string chosen. The Decorative Halloween Light Set is available in three different styles: orange pumpkins, which provides plastic bulb-covers shaped like orange Jack-O-Lanterns; multi-colored pumpkins, which features plastic bulb-covers shaped like multi-colored Jack-O-Lanterns; and ghosts, which provides fabric covered bulb-covers shaped like ghosts. At one end of the light string is an 18 inch lead wire with plug; a socket on the opposite end enables up to 3 light sets to be connected end to end. It is designed for indoor or outdoor use, and marketed to decorate the home during the Halloween holiday season. This light string may be draped, hung or displayed in various areas of the home (e.g., rain gutters, eaves, railings, etc.)
The 5-Piece Lighted Halloween Lawn Stake Set consists of 20 lights evenly spaced in groups of four along 6 feet of an 8½ foot light string and five lawn stakes. Each group of lights is encased in a plastic cover designed to resemble either a skull or a Jack-O-Lantern, depending on the specific model. At one end of the light string is a 24 inch lead wire with plug. It is designed for indoor or outdoor use, and marketed to decorate the home during the Halloween holiday season. When not staked in the ground, this light string may be draped, hung or displayed in various areas of the home (e.g., rain gutters, eaves, railings, etc.)
The Decorative Halloween Light Set and the 5-Piece Lighted Halloween Lawn Stake Set are light strings also known as electric garlands. Electric garland was defined in HQ Ruling 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.”
In your ruling request you suggest classification of the 5-Piece Lighted Halloween Lawn Stake Set in 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS) as other festive, carnival, or other entertainment articles. However, in accordance with HQ Rulings H036400 and H068435, such articles are considered to be electric garlands, which are excluded from classification as festive in Chapter 95 by Note 1(t) to Chapter 95, HTSUS.
The Decorative Halloween Light Set, item number A079AA01692, and the 5-Piece Lighted Halloween Lawn Stake Set, item number A079AA01505, are classifiable under subheading 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” However, the Decorative Halloween Light Set is decorated with three-dimensional Jack-O-Lanterns and ghosts, and the 5 Piece Lighted Halloween Lawn Stake Set are decorated with three-dimensional Jack-O-Lanterns and skulls, all symbols that are closely associated with Halloween, a specific holiday in the United States. From the information you provided, these items will be sold for and during the Halloween holiday season. Therefore, they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the Decorative Halloween Light Set, item number A079AA01692, and the 5-Piece Lighted Halloween Lawn Stake Set, item number A079AA01505,, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free.
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