CLA-2-94:OT:RR:NC:N4:410
Ms. Eva Wu
UQI CHB INC
21450 Golden Springs Dr.
Diamond Bar, CA 91789
RE: The tariff classification of String Lights from China
Dear Ms. Wu:
This is in response to your ruling request, dated April 1, 2021 filed on behalf of Brighter Bridge Inc. Additional information and pictures of the two items were submitted via email. The items at issue are identified as Rope Lights, Item# PR4300023-DV-US and Curtain Lights, Item# PR4300006-DV-US.
The Rope Lights, Item# PR4300023-DV-US will be addressed separately in ruling N319141.
The Curtain Lights, Item# 4300006-DV-US consist of lighting strings connected together and measure approximately 9.8 by 9.8 feet. The light strings contain 306 cool white LED lamps along electrical wires. The lights operate in eight different modes. The Curtain Lights can be used indoors or outdoors as a wall and window decoration (e.g., draped behind the curtain), party, wedding backdrop, patio, etc.
In your letter you suggest that Item# 4300006-DV-US should be classified in subheading 8539.50.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical filament or discharge lamps…; Light-emitting diode (LED) lamps; Other”. We disagree. Light strings, or lighting sets, are also known as electric garlands. An electric garland was defined in HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” Electric lighting sets are specifically provided for in heading 9405.
The applicable subheading for the Curtain Lights, Item# 4300006-DW-US, will be 9405.40.8410, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other: Other light sets.” The general rate of duty will be 3.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.40.8410, 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 9405.40.8410 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 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 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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division