CLA-2-85:OT:RR:NC:N2:212
Jessie Parnell
WittyGlo Signs, Inc.
190 Phillips Road
Lucedale, MS 39452
RE: The tariff classification of an LED insect trap from China
Dear Ms. Parnell:
In your letter dated February 5, 2022, you requested a tariff classification ruling.
There are two items at issue with this request. The first comes in two versions of the same product, identified as the WittyGlo Classic and WittyGlo Pro units. You state that the two models function identically and only differ in size and mounting capabilities. The units consist of a resin picture frame with incorporated LED lights to illuminate the desired photo or sign the user chooses to place within. The back of the unit features a purple Ultraviolet (UV) light box and a hidden glue board to which insects can adhere.
The user can exchange pictures or signs within the lighted frame for decorative purposes. The UV light attracts insects to the back of the frame where they are trapped onto the glue board. You state that the unit does not use any scents or additives to attract the insects, only the UV light functions as the attraction.
In our view, the subject insect traps meet the definition of a composite good representing functions covered by multiple headings within the Harmonized Tariff Schedule of the United States (HTSUS). As such, classification is derived by the rules set forth within General Rule of Interpretation (GRIs) 3(b) and 3(c) of the HTSUS. GRI 3(b) states, in part, that composite goods are classified as if they are comprised of the function that provides the finished product its essential character. It is our opinion that none of the functions presented with the subject device would be considered the essential character.
Classification would then fall to GRI 3(c), which states that the goods are classified by the heading that falls last in numerical order. As heading 8543, HTSUS, which covers the UV lighting function, falls last numerically, we find this to be the appropriate classification heading for the finished item.
The second item under consideration is described as an insect glue board, which will be used as a replacement element for the above trap. The boards are comprised of a cardboard material with a layer of glue on one side. You state that there are no chemicals, pesticides, or scents added in order to lure or kill the insects. The board is designed to be disposable.
The applicable subheading for the WittyGlo Classic and WittyGlo Pro units will be 8543.70.9860, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem.
The applicable subheading for the insect glue board will be 3808.91.5001, HTSUS, which provides for “Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Insecticides: Other: Other.” The general rate of duty will be 5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.9860, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9860, HTSUS, listed above.
Additionally, products of China classified under heading 3808.91.5001, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3808.91.5001, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 the World Wide Web at https://hts.usitc.gov/current.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division