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NY N024367




March 18, 2008

CLA-2-94:OT:RR:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of a string light set from China.

Dear Mr. Crago:

In your letter dated March 4, 2008, you requested a tariff classification ruling.

The merchandise under consideration is an electric garland string light set with candy canes. A sample of the light set packaged ready for retail sale was submitted with your ruling request and will be returned to you.

The submitted sample, identified as the “10 Pack Candy Canes”, consists of a twisted pair of white insulated electrical conductors that measure approximately 14 feet in length with 10 red and white plastic candy canes, each measuring 10 inches, attached. The candy canes are evenly spaced along the string and each cane is illuminated by 5 miniature filament light bulbs. One end of the light string features a 120 Volt (V) 2-prong plug; the other end features a 2-prong socket which allows another light string to be attached. This light set is designed and marketed to decorate the home during the holiday season. It may be draped, hung or displayed in various areas of the home (i.e. rain gutters, eaves, railings, etc.). Ten lawn spikes are provided for displaying the set at ground level such as along pathways. It is stated that this light string is for both indoor and outdoor use.

An electric garland was defined in Ruling HQ 963311 as “an articleable 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 10 Pack Candy Canes light set will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittingsnot 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,

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