CLA-2-85:OT:RR:NC:N 4 410
Vicky Perez
Best Lighting Products Inc.
1213 Etna Parkway Etna, OH 43062
RE: The tariff classification of an LED lantern from China
Dear Ms. Perez:
In your letter dated May 25, 2023, you requested a tariff classification ruling.
The merchandise under consideration is identified as the LED floating lantern, SKU 01073303. It consists of a plastic housing measuring approximately 10 inches high and 5 inches wide with a light head. There is a molded L shaped handle from the housing for carrying and a square base to allow the lantern to sit upright when not being carried. The lantern also floats, so may be operated while floating on water. The lantern contains a 4-pack of batteries which allows the lantern to operate as 6 Volt. The lantern contains the LED light source, and a reflector to reflect the light.
The applicable subheading for the LED floating lantern, SKU 01073303, will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: Lamps: Other." The general rate of duty will be 3.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8513.10.4000, 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 subheading 8513.10.4000, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division