CLA-2-85:OT:RR:NC:N2:212
Brandi Long
Pan Asian Creations Limited
Unit No. 182, 1/F Peninsula Centre
Number 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of a thundering strobe light from China
Dear Ms. Long:
In your letter dated October 26, 2022, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Halloween Thundering Strobe Light. The unit is further identified by the two item numbers 0208-98805WM and 0208-98805WMSK, with the difference being the second unit has a small, plastic skull on the outside. The subject item consists of a plastic housing, within which is a battery powered LED strobe light and sound generator. The item further incorporates a sound receiver that works to activate the lights and sounds. When powered on, the unit creates a flashing strobe effect and simulates the sound of thunder. The light is meant to be used as a decorative item for the Halloween season.
The applicable subheading for the Halloween Thundering Strobe Light, item numbers 0208-98805WM and 0208-98805WMSK will be 8543.70.9860, 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 8543.70.9860, 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