CLA-2-85:OT:RR:NC:N2:208
Tzu-Huan A. Lo
Dorsey & Whitney LLP
701 Fifth Avenue
Seattle, Washington 98144
RE: The tariff classification of a light stand from China
Dear Mr. Lo:
In your letter dated September 15, 2022, on behalf of Ikan International LLC, you requested a tariff classification ruling.
The merchandise under consideration is the Ikan's light stand, Model HD-STND-V2, which is a tripod stand used to reduce random movements. The subject light stand is a metallic, collapsible, and mechanical device with three legs that provides stability and support for Ikan’s studio lighting units. This Light Stand has three vertical segments, two of which are extendible risers that can be pulled out from the central tube and secured using adjustable knobs. As per the information provided, this tripod is comprised mostly of aluminum.
In your submission, you proposed the classification of subheading 9405.99.40, Harmonized Tariff Schedule of the United States (HTSUS), as (other) part of light fittings. In its imported condition, the article is not identifiable as a light part and thus not classifiable as a part under heading 9405. In addition, such tripods are excluded from classification in heading 9405, HTSUS by Chapter 94 Note, 1 (m), which states that “This Chapter does not cover: (m) Monopods, bipods, tripods and similar articles (heading 9620).”
You have also suggested classification for Ikan’s Light Stand (Model No. HD-STND-V2)/tripod under heading 7616, HTSUS, which is a residual or basket provision which provides for other articles of aluminum. Heading 7616 covers a wide range of aluminum articles that are not more specifically provided for in any other heading in the HTSUS. The Explanatory Notes (ENs) for 76.16 state that “This heading covers all articles of aluminum other than those covered by the preceding headings of this Chapter, or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically covered elsewhere in the Nomenclature.” The Light Stands/tripods under consideration are not classifiable in heading 7616, HTSUS, because the merchandise is more specifically provided for in another heading of the HTSUS.
The applicable subheading for the Ikan's light stand, Model HD-STND-V2 will be 9620.00.7000, HTSUS, which provides for “Monopods, bipods, tripods and similar articles: Other: Of aluminum.” The rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9620.00.7000, 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 subheadings 9620.00.7000, 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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, 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 and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division