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NY N019069





November 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000

Mr. Kevin Ekstrand
Laufer Clearance Co.
1446 Taney Street
North Kansas City, MO 64116

RE: The tariff classification of electric garlands from China.

Dear Mr. Ekstrand:

In your letter dated October 26, 2007 you requested a tariff classification ruling on behalf of your client, Sterling Supply.

The merchandise under consideration is two electric garlands identified as Item numbers 4373675L and 437372. Item number 4373675L is a Pre-Lit Silver Tinsel Garland measuring approximately 9 feet long and is 10 inches wide. This garland features 180 tinsel tips mounted onto a twisted pair of gray insulated electrical conductors with 35 indoor/outdoor clear lights equally spaced throughout the length of the garland. Item number 437372 is a Pre-Lit Holiday Garland measuring 9 feet long and is 14 inches wide. This garland features 285 tips of artificial pine twigs with assorted pinecones and berries mounted onto a twisted pair of green insulated electrical conductors with 200 clear lights equally spaced throughout the length of the garland. From the information you provided, the garlands are designed and marketed to decorate the home during the holiday season. They may be draped, hung or displayed in various areas of the home (i.e. doorways, fireplace mantels, hand railings, etc.)

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 two electric garlands (Item numbers 4373675L and 437372) 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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