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NY N025581




April 25, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000; 9405.40.8000; 9817.95.05

Mr. Scott Burd
Maersk Customs Services Inc.
230-79 International Airport Center Boulevard Jamaica, NY 11413

RE: The tariff classification of light strings and a flashlight from China.

Dear Mr. Burd:

In your letter dated March 7, 2008, you requested a tariff classification ruling.

The merchandise under consideration consists of two light strings and a flashlight. Samples of each item were submitted with your ruling request and will be returned to you. They are identified as the Pirates of the Caribbean Light, Pumpkin Lights and Spider Lights.

The Pirates of the Caribbean Light is a battery operated cylindrical flashlight measuring approximately 8 inches long with a diameter of 1 inch. At one end of the light is a plastic human skull measuring approximately 2½ inches in diameter and 3 inches high. The skull features a clear plastic lens over its top covering a chrome reflector with a Kypton light bulb. A single bush-button is located along the cylinder to energize the lamp. When energized, this light projects a beam of light.

Headquarters Ruling 952559 defined flashlights as a “small battery operated portable electric lights normally held in the hand by the housing itself, the primary function of which is to project a beam of light.” The Pirates of the Caribbean Light meets this definition by virtue of its design.

The Pumpkin Lights and Spider Lights are light strings also known as electric garland. 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 Pumpkin light string consists of a twisted pair of black insulated conductors measuring approximately 7 feet in length with 20 equally spaced lamp-holders featuring LED lamps. Each lamp is covered by an orange plastic Jack-O-Lantern which screws into the lamp-holder housing. One end of the light string features a 120 Volt (V) 2-prong combination plug/socket and the other end features a 2-prong socket. Both sockets allow additional light string to be attached. The Spider light string consists of a twisted pair of black insulated conductors measuring approximately 9 feet in length with 10 equally spaced lamp-holders for miniature filament lamps. Each lamp is covered by a black plastic spider which plugs into the lamp-holder housing. One end of the light string features a 120 Volt (V) 2-prong combination plug/socket which allows another light string to be attached. The two light string sets are designed for indoor and outdoor use and are marketed to decorate the home during the Halloween holiday season. They may be draped, hung or displayed in various areas of the home (i.e. rain gutters, eaves, railings, etc.).

The Pumpkin Lights and Spider Lights are classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, these items are in the form of a three-dimensional representation of a symbol or motif closely associated with Halloween (i.e. Jack-O-Lanterns, Spiders). They are designed, marketed and sold during and in celebration of Halloween, which is a recognized holiday in the United States (see HQ H019363). Accordingly, the Pumpkin and Spider Lights are eligible for duty-free treatment under subheading 9817.95.05, HTSUS.

The applicable subheading for the Pirates of the Caribbean flashlight will be 8513.10.2000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos): Lamps: Flashlights.” The general rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the Pumpkin Lights and Spider Lights will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings9405.20, 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,

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