Fourstar Group USA Inc.
189 Main Street, Ste. 31
Milford, MA 01757
RE: The tariff classification of an LED Shadow Light from China
Dear Mr. Conlon:
In your letter dated August 18, 2020, you requested a tariff classification ruling. A sample was provided.
The product under consideration is identified as an LED Shadow Light, which is designed to project still images of Halloween icons on nearby surfaces such as walls and ceilings. The device is powered by 3 AA batteries and utilizes an LED light to shine through a rotating plastic dome. The rotating dome allows the still images to change locations on the projected surface. The LED Shadow Light is designed for both indoor and outdoor use.
The LED Shadow Light is similar to ruling N304439 (dated May 28, 2019), in which CBP determined four Holiday LED projectors that displayed a Santa, a snowman, a reindeer and a nativity scene, were classified in subheading 9008.50.4000, Harmonized Tariff Schedule of the United States (HTSUS). The Holiday LED projectors had a steady setting but could also be switched to fading or flashing. Similarly, the picture on the LED Shadow Light remains the same despite a slight motion caused by the movement of the light/dome.
The applicable subheading for the LED Shadow Light will be 9008.50.4000, HTSUS, which provides for “Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers; parts and accessories thereof: Projectors, enlargers and reducers: Other image projectors.” The rate of duty will be 4.6 percent ad valorum.
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 Jason Christie at [email protected].
Steven A. Mack
National Commodity Specialist Division