The tariff classification of lighted pathway markers from China

N306065 September 19, 2019 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 Soolin Shu Pan Asian Creations Limited Unit 182, 1/F Peninsula Center No. 67 Mody Road Kowloon, Hong Kong RE: The tariff classification of lighted pathway markers from China Dear Mr. Shu: In your letter dated September 2, 2019, you requested a tariff classification ruling. There are two items at issue that are identified as follows: item 8303-16015R2, Halloween set of 3 battery operated LED skull pathway marker, connected with pigtail, and 8303-16015R3, Halloween set of 3 battery operated LED skull pathway marker, connected by electrical wire. Each item consists of three plastic skulls attached to a stake meant to be driven into the ground. Each skull houses a flickering white LED light that is powered by an external battery pack. The light set also contains a sound effect feature that is created by a sound module housed within the battery pack. The skulls in item 8303-16015R2 are connected via electrical pigtail wires that are fitted with connectors to allow the user to arrange the lights in different orientations while the skulls in item 8303-16015R3 are connected by a single electrical wire that is not fitted with connectors. The applicable subheading for items 8303-16015R2 and 8303-16015R3, Halloween set of 3 battery operated LED skull pathway markers will be 8543.70.9960, 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 8543.70.9960, 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 8543.70.9960, 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