CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Room 306-A107, 3/F, Tower 1, Harbour Centre
1 Hok Cheung Street
Hung Hom, Kowloon, Hong Kong
China
RE: The tariff classification of tabletop decorations from China.
Dear Ms. Long: In your letter dated September 28, 2024, you requested a tariff classification ruling.
You submitted photographs and a detailed description of four items identified as Infinity (tunnel) Lights, which each consist of battery-powered, illuminated, plastic tabletop decorations. Each item features LED illumination when activated by a slide switch. The item is powered by three included AAA batteries. When powered on, the illumination provides a three-dimensional tunnel effect to the decorations. The items are said to be sold as decorations for Christmas.
Item number X51907-03469 measures 5.7" (L) x 2" (W) x 7.2" (H) and depicts a decorated Christmas tree. Item number X51907-03470 measures 6.1" (L) x 2" (W) x 7.09" (H) and depicts a generic bell. Item number X51907-03471 measures 7.48" (L) x 2" (W) x 7.09" (H) and depicts a generic star. Item number X51907-03472 measures 6.5" (L) x 2"(W) x 7.5" (H) and depicts a Christmas stocking.
The applicable subheading for the Infinity (tunnel) Light Christmas tree decoration, item number X51907-03469, and the Christmas stocking decoration, item number X51907-03472, will be 9505.10.2500, 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: Christmas ornaments: Other: Other.” The rate of duty will be Free.
Regarding the subject devices described as Infinity (tunnel) Lights presented in the shape of a generic bell, item number X51907-03470 and a generic star, item number X51907-03471, as these items are not considered festive for classification purposes, we must consider which element produces the decorative effect. In our view, the electrical components impart the primary decorative elements for the devices. As such, we consider them electrical goods for classification purposes.
The applicable subheading for item numbers X51907-03470 and X51907-03471 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, 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 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 internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division