HQ 957553: Light sets, electric; Composite goods: Essential character; HRL's 952913, 953932, 9557578

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 957553 

                              March 20, 1995

CLA-2  CO:R:C:M 957553 DFC 

CATEGORY:  Classification 

TARIFF NO.: 9405.30.00

Michael R. Doram, Esq.
Politis, Pollack & Doram 
3255 Wilshire Blvd., Suite 1688 
Los Angeles, CA 90010  

RE:  Light sets, electric;  Composite goods:  Essential
     character;  HRL's 952913, 953932, 9557578

Dear Mr. Doram; 

     In a letter dated December 15, 1994, on behalf of Primal
Lite Inc., you inquired as to the tariff classification under the
Harmonized Tariff Schedule of the United States (HTSUS), of 
decorative electric light sets known as "Wedding Light Sets."  
Descriptive literature as well as a sample of style no. 2212 was
submitted for examination. 

FACTS: 

     The electric light sets involved are 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.  


ISSUE: 

     Are the subject light sets classifiable 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: 

     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]."  In other words, classification is
governed first by the terms of the headings of the tariff and any
relative section or chapter notes.  GRI 6, HTSUS, requires that
the GRI's be applied at the subheading level on the understanding
that only subheadings at the same level are comparable.  The
GRI's apply in the same manner when comparing subheadings within
a heading. 

     You maintain that the electric light sets are not of a kind
used for Christmas trees for the following reasons: 

     (a)  the articles are designed exclusively for decorative
          use in connection with weddings.  They are marketed and
          sold solely as decorative lights for weddings.  

     (b)  the marketing and advertising is accomplished through
          channels which have no connection to Christmas tree
          lights. 

     (c)  one of the design features is that the covers are not
          readily removable, and the light string cannot be
          conveniently put to some other use.

     Following GRI 3(b), HTSUS, you assert that the essential
character of the merchandise, at the subheading level, is
imparted by the decorative ribbons and cones, rather than the
electric light sets.  Consequently, the merchandise is properly
classifiable under subheading 9405.40.80, HTSUS, as other
electric lamps and lighting fittings, other.    

     Further, you suggest that if there is no one component that
imparts the essential character to the merchandise, it should be
still be classified, following GRI 3(c), under subheading
9405.40.80, HTSUS, as " . . . the heading which occurs last in
numerical order among those which equally merit consideration."  

     It is our position that we need not proceed beyond GRI 1 to
classify this merchandise.  A GRI 3 analysis is not necessary in
this instance because Customs has ruled that lighting fittings
ten feet in length, incorporating as few as ten bulbs, were of a
kind used for Christmas trees.  See HRL 955758 dated April 15,
1994.  Further, it was stated in HRL 953932 dated May 10, 1993,
regarding the tariff classification of similar merchandise, viz.,
an electric Halloween light set that "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."  Reference was
also made to HRL 952913 dated April 26, 1993, wherein we also
held that a 10 foot lighting set with Halloween decorations was
classified under subheading 9405.30.00, HTSUS.  Although in this
instance, the cone-shape covers with the ribbons are not as
easily removed as the plastic Halloween covers, the subject
merchandise is still basically, noting its size and primary
construction, a lighting set of the kind used for Christmas
trees. 

HOLDING:  

     The light sets are of a kind used for Christmas trees.  

     Pursuant to GRI 1, HTSUS, the electric light sets, known as
the "Wedding Lights," style numbers 2212,2220 and 2221, are
specifically provided for under subheading 9405.30.00, HTSUS. 
The applicable rate of duty for this provision is of 8% ad
valorem.


                              Sincerely,



                              John Durant, Director 
                              Commercial Rulings Division