The tariff classification of an LED lighting set from China

N316968 January 28, 2021 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8410; 9903.88.03 Ms. Jennifer Kirn JSK Global CHB 12911 Simms Ave. Hawthorne, CA 90250 RE: The tariff classification of an LED lighting set from China Dear Ms. Kirm: In your letter dated January 11, 2021, you requested a tariff classification ruling, on behalf of your client EJAM Inc. The merchandise under consideration is Star Bright 150 LED Solar String Light SKU# SB-SB642801-02. Based on the information and picture that you have provided, the lighting set consists of a 17 meter silver/copper electric wire(s) populated with tiny LED lamps. One end of the wire is connected to a plastic power box equipped with solar panels and a stake for inserting the box into ground. The Star Bright 150 LED Solar String Light is a light string also known as electric garland. Electric garland was defined in HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” The applicable subheading for the Star Bright 150 LED Solar String Light SKU# SB-SB642801-02, will be 9405.40.8410, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other: Other light sets.” The general rate of duty will be 3.9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.40.8410, 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 9405.40.8410, 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 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 Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division