The tariff classification of a solar powered driveway marker from China

N306232 October 3, 2019 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8531.80.9051 Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a solar powered driveway marker from China Dear Ms. Barnes: In your letter dated September 13, 2019, you requested a tariff classification ruling. The item concerned is referred to as a “Solar Driveway Reflective Light” (SKU#: 23786701). The product is a solar powered light encased within a rectangular plastic housing which incorporates blue reflective plastic panels on all four sides. The top of the housing incorporates a solar cell which is used to charge the internal battery. On the bottom of the reflector housing is a “Flash/Off/Auto” switch. The reflector housing is mounted on top of a plastic post/ground stake. This product would be used to mark driveways and walkways. The reflective marker has three operating modes: auto, flash or off. The auto and flash options allow the item to automatically turn on when it is dark to provide a blue colored visual lighting signal. The applicable subheading for the “Solar Driveway Reflective Light” (SKU#: 23786701) will be 8531.80.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus...: Other apparatus: Other: Other”. The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8531.80.9051, HTSUS, unless specifically excluded, are subject to an additional 15 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 8531.80.9051, 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 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division