CLA-2-85:OT:RR:NC:N2:212
Heather Markert
Emerge Technologies
955 Freeport Pkwy #100
Coppell, TX 75019
RE: The tariff classification of LED patches from China
Dear Ms. Markert:
In your letter dated January 20, 2026, you requested a tariff classification ruling.
The merchandise at issue with this request is described as wearable LED patch devices. Per the information
provided, these patch devices are imported in various configurations, yet function similarly. The devices are
comprised of a small, battery-powered electronic patch that incorporates LEDs designed to emit blue and/or
red light. The patch further incorporates a cosmetic ingredient layer, an adhesive backing, and a control
Printed Circuit Board Assembly (PCBA). The patch is meant to be applied directly to the face of the user,
emitting light to an effected area for cosmetic skincare, soothing, recovery, and hydration. You further state
that the device is designed for at home use and does not need to be prescribed by a medical professional.
The applicable subheading for the LED patch device 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.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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 Luke LePage at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division