CBP Ruling N251565 — The tariff classification of lights controller from China

Tariff classification

Headings: 8537

Product description

The item is identified as “Mr. Christmas Goodnight Light”, SKU number 42547501. The item is described as a breath activated tree light controller. It features a plastic mouse figurine holding an LED candle that contains a sensor switch. The figurine measures approximately 5 1/2 inches tall. There are three green insulated wire conductors twisted together that connects the mouse’s foot to the plastic control box. The wire measures approximately 4 1/2 feet in length. The control box measures approximately 4 inches long by 2 ½ inches wide by 1 1/12 inches deep. The control box contains a circuit board, relay, fuses, an outlet and a 3-prong plug. The item is operated by plugging it into a GFCI (Ground Fault Circuit Interrupter) equipped outlet and plugging the desired series of tree lighting into the control box. The LED candle will turn on indicating the unit and the light strings are working. Blow on the candle once, the candle light and the attached lighting will turn off. Blow on it again, the lights will turn on. The goodnight light has a capacity of 420 Watts and it is recommended for indoor use only. The sample will be returned to you as requested. It is not in perfect condition, as it may have been damaged during our analysis.

CBP rationale

an LED candle that contains a sensor switch. The figurine measures approximately 5 1/2 inches tall. There are three green insulated wire conductors twisted together that connects the mouse’s foot to the plastic control box. The wire measures approximately 4 1/2 feet in length. The control box measures approximately 4 inches long by 2 ½ inches wide by 1 1/12 inches deep. The control box contains a circuit board, relay, fuses, an outlet and a 3-prong plug. The item is operated by plugging it into a GFCI (Ground Fault Circuit Interrupter) equipped outlet and plugging the desired series of tree lighting into the control box. The LED candle will turn on indicating the unit and the light strings are working. Blow on the candle once, the candle light and the attached lighting will turn off. Blow on it again, the lights will turn on. The goodnight light has a capacity of 420 Watts and it is recommended for indoor use only. The sample will be returned to you as requested. It is not in perfect condition, as it may have been damaged during our analysis. The applicable subheading for “Mr. Christmas Goodnight Light”, SKU number 42547501will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other." The general rate of duty will be 2.7 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

N251565 April 15, 2014 CLA-2-85:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Ms. Martha De Castro Bed Bath & Beyond 700 Liberty Ave. Union, NJ 07083 RE: The tariff classification of lights controller from China Dear Ms. De Castro: In your letter dated March 12, 2014, you requested a tariff classification ruling. The item is identified as “Mr. Christmas Goodnight Light”, SKU number 42547501. The item is described as a breath activated tree light controller. It features a plastic mouse figurine holding an LED candle that contains a sensor switch. The figurine measures approximately 5 1/2 inches tall. There are three green insulated wire conductors twisted together that connects the mouse’s foot to the plastic control box. The wire measures approximately 4 1/2 feet in length. The control box measures approximately 4 inches long by 2 ½ inches wide by 1 1/12 inches deep. The control box contains a circuit board, relay, fuses, an outlet and a 3-prong plug. The item is operated by plugging it into a GFCI (Ground Fault Circuit Interrupter) equipped outlet and plugging the desired series of tree lighting into the control box. The LED candle will turn on indicating the unit and the light strings are working. Blow on the candle once, the candle light and the attached lighting will turn off. Blow on it again, the lights will turn on. The goodnight light has a capacity of 420 Watts and it is recommended for indoor use only. The sample will be returned to you as requested. It is not in perfect condition, as it may have been damaged during our analysis. The applicable subheading for “Mr. Christmas Goodnight Light”, SKU number 42547501will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other." The general rate of duty will be 2.7 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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