CLA-2-38:OT:RR:NC:N3:139
Ted Conlon
Fourstar Group USA, Incorporated
189 Main Street, Suite 31 Milford, MA 01757
RE: The tariff classification of glow items from China
Dear Mr. Conlon:
In your letter dated October 14, 2024, you requested a tariff classification ruling.
Item number 22477541 is identified as a “Halloween Glow Wand with Topper.” There appears to be six individually packaged packets with each packet containing three clear tubes that contain a liquid substance, and a small plastic decoration that is fitted over one end of the tube. The tubes themselves are made out of polyethylene and polypropylene with the liquid substance inside of them consisting of primarily dimethyl phthalate, tributyl O-acetylcitrate, and oxalate, with trace amounts of (2,4,5-trichloro-6-carbopentoxyphenyl) oxalate, 2-(2-n-Butoxyethoxy) ethanol, tert-Butanol, hydrogen peroxide, and water. When the tubes are manipulated the liquid substance inside of them reacts and they will begin to glow for a period of time in various colors. The plastic decoration inside each packet, which is designed to be fitted over the end of the clear tubes, can feature a different shape. The design shapes can be of a trident, an axe head, a sword handle, a star, two different types of flower heads, or a butterfly; only one of these will be packed together with three clear tubes and liquid substance.
Item number 22476972 is identified as “Halloween Glow Multipack Bracelet and Glow Wand with Topper.” This item appears to contain five clear tubes, four of which appear to be of the same overall dimensions, while one appears to be different. All of the tubes appear to be made of the same outer substance and containing the same liquid substance as item number 22477541. This particular item number also contains three plastic decorations of two different sizes in the shape of a skull and crossbones, a lanyard, and a special hook style cap that can be fitted over the end of the clear tube that is of different dimensions. The items inside this packet can be used to make two individual bracelets, and a pendant. The bracelet would include two of the clear tubes that would wrap around the wrist joined by one of the skull and crossbones decorations. The pendant would consist of the lanyard, joined to the clear tube of different dimensions by the special hook-style cap on one end and the skull and crossbones decoration on the other end of the clear tube. Item number 22476972 is valued at over 20 cents per dozen.
The applicable subheading for Item number 22477541 will be 3824.99.2900, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances: Other. The rate of duty will be 6.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3824.99.2900, 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 3824.99.2900, HTSUS, listed above.
The applicable subheading for Item number 22476972, will be 7117.90.9000, HTSUS, which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Other. The rate of duty will be 11 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7117.90.9000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7117.90.9000, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing to [email protected], or by visiting their website at www.epa.gov.
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 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 Item number 22476972, contact National Import Specialist Sandra Sary at [email protected]. If you have any questions regarding regarding Item number 22477541, please contact National Import Specialist John Bobel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division