CLA-2-94:OT:RR:NC:N4:410
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of a lighting set from China
Dear Mr. Kenny:
This is in response to your ruling request, dated March 1, 2022, filed on behalf of on behalf of CVS Pharmacy Inc. Additional information and pictures of the item were submitted via emails. The item at issue is identified as the Harvest Light Set, CVS item 305978.
Harvest Light Set, CVS item 305978, consists of lighting strings and measures approximately 12.5 feet in length. It can be plugged into a wall socket and can be combined string to string. The light string contains 50 incandescent lamps along electrical wires. The lamps feature orange, yellow, red and dark green color miniature light bulbs. The wires and lamp holders are in dark brown color.
The applicable subheading for the Harvest Light Set, CVS item 305978, will be 9405.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Luminaires and lighting fittings…: Other.” 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 9405.49.0000, 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 9405.49.0000, 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