The tariff classification of a musical lamppost from China

N326324 June 10, 2022 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9860; 9903.88.02 Mat Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a musical lamppost from China Dear Mr. Samuel: In your letter dated May 25, 2020, you requested a tariff classification ruling. The merchandise under consideration, identified by item number 9055419, is described as a singing cardinal lamppost. The subject item is fourteen inches tall and is designed to resemble a tree with two branches, topped with a lamp. On each of the branches sits a cardinal and the base appears to be covered with snow. When powered on, the lamp lights up and the birds move and sing the song “We Wish you a Merry Christmas.” The item is designed to be placed on a flat surface as an electronic decorative item. In your request, you suggest the item is possibly classified with subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. In our view, neither the lamppost nor the moving and singing birds display any festive motifs per the terms of the suggested heading. Further, the minimal "greenery" is seasonal and display of this lamppost as a decoration throughout the winter would not be inappropriate. The applicable subheading for the singing cardinal lamppost, item number 9055419, will be 8543.70.9860, 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 8543.70.9860, 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 8543.70.9860, 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