The tariff classification of a sleep aid light from China

N318426 April 1, 2021 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 Joseph J. Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of a sleep aid light from China Dear Mr. Kenny: In your letter dated March 22, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. The merchandise under consideration is identified as the Relaxed Breathing Light, Item# 448711. The subject device is comprised of a plastic spherical casing, which is placed on top of a silicone stand. Within the casing, there are blue and red lights that are controlled by the incorporated electronic controller. The device is powered by 3 AAA batteries. In use, the device is placed by the user’s bed and projects pulsating, light shapes onto the ceiling of the room. The device is designed to assist the user in performing relaxing breathing techniques by having the user match the breathing patterns to the duration and shape of the pulsating lights. We note that the item is not capable of projecting graphic images. In your request, you suggest that the correct classification of the light projector may be 9008.50.4000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The device is only capable of illuminating lights in red or blue and it does not have the ability to project an image. Therefore, the device cannot be considered an image projector of 9008.50.4000, HTSUS. In the alternative, you state that the subject device is correctly classified under subheading 8543.70.9960, HTSUS. We agree. The applicable subheading for the Relaxed Breathing Light, Item# 448711,will be 8543.70.9960, 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. 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 https://www.cbp.gov/trade/remedies/301-certain-products-china 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