CLA-2-84:OT:RR:NC:N1:105
Kim Benedetto
Seasons USA Inc.
2041 Genesee Street
Utica, NY 13501
RE: The tariff classification of a fog machine from China
Dear Ms. Benedetto:
In your letter dated August 5, 2024, on behalf of your client, Seasons HK Limited, you requested a tariff classification ruling. You have submitted descriptive literature and a sample for our review, which you have requested not to be returned.
The item under consideration is described as a skeleton motif fog machine (item number OEM25-0450), which is a metal fogger with a small decorative skeleton affixed to the top. The device has a .5 liter tank that is filled with “fog juice,” and will emit the fog once plugged into a 120 volt outlet. Once initiated, the fog machine takes 2 to 5 minutes to preheat prior to the fog being generated. The fog machine is imported with the device, a remote control receiver, a remote control transmitter, a mounting bracket, two washers and screws to secure the bracket to the fog machine. The device measures 8.5 inches long by 4 inches wide by 4 inches high.
We find the skeleton motif fog machine to be very similar to the fog machine in New York Ruling K82942 (dated February 12, 2004), which was a metal fog machine fitted with a plastic-corded remote controller that allowed for control of the duration and interval of fog bursts to be set. Nearly identical to the operation of our immediate fogger, the machine in K82942 had the fog solution poured into the reservoir, pumped through a heater core and projected as fog through a port on the side of the unit. CBP found the fogger to be classified in subheading 8424.89, Harmonized Tariff Schedule of the United States (HTSUS).
Accordingly, the applicable subheading for the skeleton motif fog machine will be 8424.89.9000, HTSUS, which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” The general rate of duty will be 1.8% ad valorem. Products of China classified under subheading 8424.89.9000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. If the merchandise is from China, you must report the Chapter 99 subheading, i.e., 9903.88.02 in addition to the corresponding subheading 8424.89.9000, HTSUS, listed above at the time of importation.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division