CLA-2-85:OT:RR:NC:N2:212
Jamey Bowser
Globe Express Service
8025 Arrowridge Boulevard
Charlotte, NC 28273
RE: The tariff classification of light boxes from China
Dear Mr. Bowser:
In your letter dated February 7, 2020, you requested a tariff classification ruling on behalf of your client, Adesso Lighting.
There are four items under consideration with this request. The first is identified as the Glitter Light Box, part number SL3984-02. The device is described as a white, rectangular box with a clear plastic screen in the center, which contains colorful glitter pieces. The box also contains a series of red, green, and blue LED lights that are powered by either battery or the provided 8-foot electrical cable. When powered on, the box illuminates the screen causing a decorative effect with the glitter.
The second item is identified as the Volcano Light Box, part number SL3983-02. This device consists of a white, rectangular box with a clear plastic screen in the center. Within the screen is a representation of a colored volcano. The box contains four red LED lights that are powered by either battery or the provided 8-foot electrical cable. When powered on, the box illuminates the volcano in red light, causing a decorative effect as it makes the volcano appear to move.
The third item is identified as the Aquarium Light box, part number SL3981-01. This device consists of a black, rectangular box with a clear plastic screen in the center, which contains water and plastic fish. The box incorporates five white LED lights that are powered by either battery or the provided 8-foot electrical cable. When powered on, the box illuminates the water and fish, causing a decorative effect as the fish move through the water.
The final item is identified as the Disco Ball Light Box, part number SL3982-22. This device consists of a silver, rectangular box with a clear plastic screen in the center. Within the screen is a replica of a disco ball and a series of red, green, blue, and white LEDs. The box is powered by either battery or the provided 8-foot electrical cable. When powered on, the disco ball within the box is illuminated and turns, causing a decorative lighting effect.
In your request, you suggest that the correct classification for the subject light boxes is 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The subject light boxes are designed or intended to be decorative and are not useful or practical for use as a lamp or lighting fitting. The articles utilize light purely for the decorative effect and any lighting of the surrounding area is only incidental to its decorative use. Additionally, decorations are excluded from heading 9405 by chapter 94, Note 1. Further, we note that the decorative effect is derived from the electrical component of the box and the items are not considered sufficiently decorative when powered off.
The applicable subheading for the Glitter Light Box, part number SL3984-02, the Volcano Light Box, part number SL3983-02, the Aquarium Light box, part number SL3981-01, and the Disco Ball Light Box, part number SL3982-22 will be 8543.70.9960, 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