CLA-2-85:OT:RR:NC:N2:212
Sophia Chen
Nature’s Mark, LLC
9999 Bellaire Boulevard, Suite 908
Houston, TX 77036
RE: The tariff classification of a musical carousel from China
Dear Ms. Chen:
In your letter dated July 20, 2022, you requested a tariff classification ruling.
The merchandise under consideration, identified by item number 848135, is described as an animated musical carousel. The subject item resembles a miniature, circular carousel measuring approximately 12-inches in diameter. The carousel includes multiple animals with riders dressed in winter clothing. When powered on, the carousel rotates, and the animals go up and down as the unit plays up to eight pre-recorded, Christmas-themed songs. You state that the carousel is powered by a DC adapter.
In your request, you suggest that the subject carousel is classified under heading 9505, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The suggested heading is meant for those items that display festive motifs. In our view, the subject device displays no obvious festive motifs that would limit its display only to Christmas. As this is deemed a seasonal item, it would not be aberrant to display the carousel at other times throughout the year. As such, classification within heading 9505, HTSUS, is not appropriate.
The applicable subheading for the animated musical carousel, item 848135, 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.
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.
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