The tariff classification of an LED Table Décor from China

N322098 November 3, 2021 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 Ted Conlon Fourstar Group USA, Inc. 189 Main St., Suite 31 Milford, MA 01757 RE: The tariff classification of an LED Table Décor from China Dear Mr. Conlon: In your letter dated October 7, 2021, you requested a tariff classification ruling. The merchandise under consideration, identified by item number 11041118A, is described as an LED table lighting décor. The subject light measures 3.54 inches in diameter and 4.33 inches in height and is powered by three AAA batteries. The item is constructed of a round, plastic sphere shape, within which is an LED light designed to illuminate in red, green, and blue. You state that the light does not have a constant on function. In use, the plastic globe rotates around the incorporated LED light, which constantly changes in color. In the first version of the item, cutouts in the globe are arranged to create a decorative scene of stars and crescent moon effects throughout the room. In the second version, the globe does not contain cutouts, it simply rotates around the light to create a decorative light effect. The applicable subheading for the LED table light décor, item number 11041118A, 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. 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