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HQ 957835




June 5, 1995

CLA-2 R:C:M 957835 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.30.00

Michael R. Doram
Attorney At Law
911 Wilshire Blvd., Suite 2288
Los Angeles, California 90017

Jonathan K. Bellsey and Steven W. Baker
Bellsey and Baker
100 California Street, Suite 670
San Francisco, California 94111

RE: Decorative electric light sets; "Wedding lights"; electric light strings; plastic covers; 9405.40.80; EN 94.05; HRLs 952513, 953932 and 955758; composite good; GRI 3(b); essential character; EN Rule 3(b); HRL 089449; HRL 957553 affirmed

Dear Messrs. Doram, Bellsey and Baker:

This is in response to your letters dated April 12, and 13, 1995, on behalf of Primal Lite, Inc., requesting reconsideration of Headquarters Ruling Letter (HRL) 957553 dated March 20, 1995, in which we classified decorative electric light sets known as "Wedding lights" under subheading 9405.30.00, Harmonized Tariff Schedule of the United States (HTSUS), as lighting sets of a kind used for Christmas trees. Information obtained from you during a telephone conference on May 31, 1995, by Kathy Clarke, of my staff, was taken into consideration in rendering this decision.

FACTS:

In HRL 957553 dated March 20, 1995, we classified decorative electric light sets known as "Wedding light sets" under subheading 9405.30.00, HTSUS, as lighting sets of a kind used for Christmas trees. The electric light sets involved were described as follows:

(a) style no. 2212 is an electric light set combined with ten taffeta covered cones. Each cone is adorned with ribbons of simulated flower buds as well as a bow of satin ribbon;

(b) style no. 2220 is an electric light set combined with twenty cone shades formed to resemble a lily flower. Each cone shade is adorned with a bow of satin ribbon. The style is packaged in a flexible polyethylene bag;

(c) style no. 2221 is an electric light set combined with ten lily-shaped cones, each adorned with a bow of satin ribbon. This style is also packaged in a flexible polyethylene bag.

According to the literature, these articles are designed and advertized as decorations for weddings and wedding receptions. Additionally, you state that the covers design features are such that the covers are not readily removable, and that the light sets cannot be conveniently put to some other use.

ISSUE:

Are decorative electric light sets designed and sold as "Wedding lights" classified under subheading 9405.30.00, HTSUS, as lighting sets of a kind used for Christmas trees, or under subheading 9405.40.80, HTSUS, as other electric lamps and lighting fittings, other?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, 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...." The competing subheadings are:

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 light source, and parts thereof not elsewhere specified or included...

9405.30.00 Lighting sets of a kind used for Christmas trees.

9405.40.80 Other electric lamps and lighting fittings...Other.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be consulted. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See, T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 94.05 (pg. 1580-1582) states, in pertinent part, that heading 9405, HTSUS, covers:

Specialised lamps, e.g.: darkroom lamps; machine lamps (presented separately); photographic studio lamps; inspection lamps (other than those of heading 85.12); non-flashing beacons for aerodromes; shop window lamps; electric garlands (including those fitted with fancy lamps for carnival or entertainment purposes or for decorating Christmas trees).

As noted in HRL 957553, we classified similar lighting sets under subheading 9405.30.00, HTSUS. See, HRL 952513 dated April 26, 1993; HRL 953932 dated May 10, 1993; and HRL 955758 dated April 15, 1994. These rulings classified light strings with ten to twenty bulbs and Halloween covers, such as pumpkins, jack o' lanterns, witches, and skulls. We note that in each of these rulings the covers were described as removable. HRLs 952513 and 953932 classified the light sets pursuant to GRI 3(b), HTSUS, as composite goods with the essential character imparted by the electric light string and not the plastic covers. Since the electric light strings are classified as lighting sets of a kind used for Christmas trees, the subject lighting sets are classified under subheading 9405.30.00, HTSUS. Classification under this tariff provision was based on our determination that lighting fittings 10 feet in length and incorporating as few as 10 bulbs are of the kind used for Christmas trees. Although HRL 953932 did not discuss the GRI 3(b), HTSUS, analysis, it cited to HRLs 952513 and 953932 and arrived at the same classification as those rulings.

We are of the opinion that HRLs 952513, 953932 and 955758 are controlling. HRL 957553 classified the wedding light sets pursuant to GRI 1, HTSUS. Based on HRLs 952513, 953932 and 955758, this is incorrect. The wedding light sets are composed of plastic covers and electric light strings. When, by application of GRI 2, HTSUS, goods are prima facie classifiable under two or more headings, GRI 3, HTSUS, is applicable. In this case, classification is determined by application of GRI 3(b), HTSUS, which provides:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

EN Rule 3(b) (pg. 4), states that:

The factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

As in HRLs 952513 and 953932, it is our opinion that the electric light string imparts the essential character to the wedding light sets. It is the component which distinguishes the article as an electric light set and allows the article to function as such. Although the plastic covers are not readily removable as in HRLs 952513, 953932 and 955758, we do not believe that they impart the essential character to the wedding light sets. The electric light strings are classified under subheading 9405.30.00, HTSUS, as they are of a kind used for Christmas trees. Therefore, the wedding light sets are classified under subheading 9405.30.00, HTSUS.

You contend that HRL 089449 dated February 10, 1992 (C.S.D. 92-27), has precedential value. We have reviewed HRL 089449 and do not believe that it is relevant in this situation. The tariff provisions and article in HRL 098449 are not similar to the subject wedding light sets. HRL 089449 dealt with whether a two room screen/cabin tent was considered an article "of textile" in Section XI, HTSUS, or an article "of plastics" in chapter 39, HTSUS. In this case, we are not examining tariff provisions describing an article composed "of" a certain material. Therefore, the analysis and position set forth in HRL 089449 is not instructive or persuasive.

HOLDING:

The decorative electric light sets known as "Wedding lights" are classified under subheading 9405.30.00, HTSUS, as lighting sets of a kind used for Christmas trees. Articles classified under this tariff provision are dutiable at the rate of 8 percent ad valorem.

HRL 957553 is affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division.

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