CLA-2-85:OT:RR:NC:N2:212
Eileen LiVecchi
FengTuo International (HK) Limited
P.O. Box 411 Pine Brook, NJ 07058
RE: The tariff classification of light and sound pathway markers from China
Dear Ms. LiVecchi:
In your letter dated February 27, 2023, you requested a tariff classification ruling.
There are two items at issue with this request. The first item, identified as the Halloween Jack-O-Lantern Pathway Markers, consists of three individual plastic Jack-O-Lanterns, connected via an electrical wire, attached to a plastic stake designed to be driven into the ground along a designated pathway. Each individual pathway marker contains a flashing LED light. The three markers are connected to an external power module, which contains the batteries, speaker, and sound sensor. When powered on, the subject pathway markers emit sounds and flashing light in order to create a spooky effect.
The second item is identified as Halloween Skull Pathway Markers. This item is constructed and functions virtually identically to the above, with the only difference being the presence of three individual plastic skulls instead of jack-o-lanterns. Further, the power elements, battery, and sound module are contained within the center marker and not within an external power module.
In your request, you suggest that both pathway markers are correctly classified under 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other”. We disagree.
While the pathway markers are designed as decorations during the Halloween season, the subject merchandise is excluded from classification under heading 9505, HTSUS, pursuant to Note 1(u) to Chapter 95, which specifically excludes those items presented as “Lighting strings.” In our view, the electrical cord connecting the lights designates these items as light strings for tariff purposes.
The applicable subheading for Halloween Jack-O-Lantern Pathway Markers and Halloween Skull Pathway Markers will be 8543.70.9860, 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 8543.70.9860, 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 8543.70.9860, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. 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 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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division