CLA-2-85:OT:RR:NC:N2:212
Kate Marie Eckhoff
Geodis America
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of an electric gardening device from China
Dear Ms. Eckhoff:
In your letter dated September 30, 2021, you requested a tariff classification ruling on behalf of your client, QVC.
The merchandise under consideration is idenfied as the WeedErase, Item# SJ-EF84, which is described as an electric gardening device. The subject device consists of a plastic grip at one end incorporating a trigger-style power button and a power cord. At the opposite end is an infrared and indigo light source, which creates a blended light spectrum.
In use, the user points the light end of the device at unwanted weeds and plants in and around the lawn and garden area. The emitted light causes damage to multiple areas of the plant, which can result in hindered growth and plant death after multiple treatments.
In your request you suggest the classification of the WeedErase to be subheading 8424.89.9000, Harmonized Tariff Schedule of the United States (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.” We disagree. The WeedErase utilizes a light spectrum to damage and kill weeds as opposed to using a spray. Therefore, heading 8424, HTSUS, is excluded from consideration.
Alternatively, you also suggest that the subject item may be correctly classified under subheading 8543.70.9960, HTSUS. We agree.
The applicable subheading for the electric gardening device 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