CLA-2-85:OT:RR:NC:N2:212
Brandi Long
Pan Asian Creations Limited
Unit Number 182, 1/F
Peninsula Center, Number 67 Moody Road
Kowloon, Hong Kong
RE: The tariff classification of light strings with sound effects from China
Dear Ms. Long:
In your letter dated November 17, 2021, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Blinking Face Light String. The string is comprised of a set of eight LED lights with plastic covers in the shape of either a snowman or Santa Claus. The lights are connected via a length of insulated electrical wire and terminated at one end with a controller. The lights can be powered on via the controller in either the “ON”, “DEMO”, or “LIGHT” position. While in the “ON” position, the lights will illuminate, and the controller will play various sounds until the user turns the unit off. While in the “LIGHT” position, the lights turn on and the timer is activated, allowing the lights to stay lit for 6 hours and off for 18. The “DEMO” feature allows the user to press a button and see the various functions for a short period of time.
The applicable subheading for the Blinking Face Light String will be 8543.70.9960, Harmonized Tariff Schedule of the United States (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 8543.70.9960, 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 8543.70.9960, 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