The tariff classification of an LED pathway marker lighting set from China

N317811 March 12, 2021 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8410; 9903.88.03 Mr. Mathew Samuel Excite USA 4393 Sunbelt Dr. Addison, TX 75001 RE: The tariff classification of an LED pathway marker lighting set from China Dear Mr. Samuel: In your letter dated February 23, 2021, you requested a tariff classification ruling. The merchandise under consideration is identified as the Peanuts Pathway Markers, Item Number 9050943. Based on the information and picture that you have provided, the item consists of three Peanuts Characters with Jack-O-Lanterns connected by a wired series and attached to a plug. Each of the Characters contains LED lamps inside and has a stake for inserting the light into the ground. It is stated that the lighting set is intended to be used outdoors as decoration for the Halloween season around walkways and driveway. Item Number 9050943 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.” You suggested classification under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other”. However, Note 1(t) to Chapter 95, HTSUS, excludes electric garlands of all kinds from classification under chapter 95. The applicable subheading for the Peanuts Pathway Markers, Item Number 9050943, will be 9405.40.8410, 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