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HQ 953932





May 10, 1993

CLA-2 CO:R:C:M 953932 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.30.00

J.W. Hampton, Jr. & Co., Inc.
Custom House Brokers
15 Park Row
New York, NY 10038

RE: Light set, electric; Heading 9405, Lamps and lighting fittings; Heading 9505, Festive article; Heading 3926, Article of plastic; HQ 952513

Gentlemen:

In a letter dated March 8, 1993, on behalf of F.W. Woolworth Co., you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of an electric light set manufactured in China. A sample was submitted for examination.

FACTS:

The merchandise is an electric halloween light set designated as item 5042. This set consists of a wire harness with 20 sockets, 20 miniature light bulbs and 20 removable plastic light covers in the shape of jack o'lantern pumpkins. In the trade the wire harness with light sockets and bulbs and without the covers is of the kind known as a Christmas tree lighting set.

ISSUE:

Whether the electric halloween light set is classifiable in heading 9505 as a festive article, in heading 9405 as a lamp or lighting fitting, or in heading 3926 as an article of plastic.

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

Heading 9505 provides for, inter alia, festive, carnival and other entertainment articles. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUS, although not dispositive, should be looked to for the proper interpretation of the HTSUS. See 54 FR 35128 (August 123, 1989). EN (A) to heading 95.05, at page 1590, reads in pertinent part, as follows:

This heading covers;

(A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include:

(1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc., for Christmas trees (e.g., tinsel, stars, icicles), artificial snow, coloured balls, bells, lanterns, etc. Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here.

(2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers, Christmas stockings, imitation yule logs.

However, note 1(t) to chapter 95, HTSUS, excludes electric garlands of all kinds (heading 9405). As the subject light set qualifies as an electric garland, it is not classifiable in heading 9505 and must be classified elsewhere.

Since no HTSUS provision provides for the article, as a whole, it is not classifiable at the GRI 1 level. Thus, we turn to GRI 3(a) to classify the article in the HTSUS heading providing for one of its components: either the wire harness with the light sockets and bulbs, in heading 9405, as lamps and lighting fittings, or the plastic light covers, in heading 3926, as other articles of plastics. We note that the EN's to heading 9405 indicate that the heading includes specialized lamps, such as electric garlands, including those fitted with fancy lamps for carnival or entertainment purposes or for decorating Christmas trees.

GRI 3(a) explains, in pertinent part, that goods which are classifiable under two or more headings are classified under the heading which provides the most specific description of the goods. However, all such headings are regarded as equally specific when each refers to only part of the goods. Each of the possible headings in this case, refers to only part of the good. Since the headings are, thus, regarded as equally specific, we do not classify the article by GRI 3(a) but rather by GRI 3(b).

GRI 3(b) provides that articles made up of different components, that is, composite goods, shall be classified as if they consisted of the component which give them their essential character. "Essential character" is the attribute which strongly marks or serves to distinguish what an article is. EN VIII to GRI 3(b) explains that bulk, quantity, weight, value or the role of a constituent material in relation to the use of the article are indicia of essential character.

It is our opinion that the wire harness with the light sockets and bulbs imparts the essential character of the article. It distinguishes the article as an electric light set and allows the article to function as such. The plastic light covers, on the other hand, are readily removable permitting the harness and light component to be used without the covers or with different covers, as desired. For example, bells, wreaths and ornaments symbolic of Christmas or bunnies and eggs symbolic of Easter.

The subject article is classifiable in heading 9405. Subheading 9405.30 provides for lighting sets of a kind used for Christmas trees, while subheading 9405.40 provides for other electric lamps and lighting fittings. It has been contended that lighting fittings 10 feet in length which only incorporate 10 bulbs are not of the kind used for Christmas trees, but rather those incorporating 25, 50, or 100 lights are appropriately sized to be of the kind used for Christmas trees. However, research subsequently conducted by Customs to verify this contention revealed the contrary. Several major importers of lighting used for Christmas trees or for other holiday or entertainment purposes indicated that lighting fittings 10 feet in length and incorporating as few as 10 bulbs are of the kind used for Christmas trees. The appropriate subheading is 9405.30.00, HTSUS. See HQ 952513 dated April 26, 1993, for a similar ruling.

HOLDING:

The electric halloween light set, item 5042, is classifiable under subheading 9405.30.00, HTSUS, as lamps and lighting fittings, not elsewhere specified or included, lighting sets of a kind used for Christmas trees. The applicable rate of duty for this provision is 8% ad valorem.

Sincerely

John Durant, Director
Commercial Rulings Division


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