CLA-2-85:OT:RR:NC:N2:212
Brandi Long
Pan Asian Creations Limited.
Unit No. 182, 1/F., Peninsula Centre, No. 67 Mody Road, Kowloon Hong Kong
China
RE: The tariff classification of strobe lights from China
Dear Ms. Long:
In your letter dated June 8, 2023, you requested a tariff classification ruling.
There are three items at issue with this request, which are described as mini strobe lights and identified by part numbers 1328-04217, 1328-04217RIP, and 1328-04217SP_5IN. The three lights are virtually identical with the only difference being that the second and third item display the letters “RIP” or a spiderweb on the lens, respectively. The units consist of a plastic housing within which is a battery powered LED strobe light, sound generator, and sound receiver. When powered on and activated via sound, the unit creates a flashing strobe effect and generates spooky sounds such as a howling wolf. The subject lights are meant to be used as a decorative item for the Halloween season.
The applicable subheading for the mini strobe lights, item numbers 1328-04217, 1328-04217RIP, and 1328-04217SP_5IN will be 8543.70.9860, Harmonized Tariff Schedule of the United States (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.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division