The tariff classification of an LED Pumpkin light from Indonesia

N346347 March 11, 2025 CLA-2-85:OT:RR:NC:N2 212 CATEGORY: Classification TARIFF NO.: 8543.70.9860 Kim Benedetto Seasons USA Inc. 2041 Genesee StreetUtica, NY 13501 RE:  The tariff classification of an LED Pumpkin light from Indonesia Dear Ms. Benedetto: In your letter dated February 27, 2025, you requested a tariff classification ruling. The merchandise under consideration is identified as the Flashing LED Plastic Pumpkin Light, Item# UCI226-A, which is comprised of six LED lights encased in a round orange plastic case, which has a pumpkin design molded onto the face. The unit is powered by 3 AAA batteries. The light is intended to be placed inside a carved pumpkin to give various lighting effects such as flashing lights with different colors. The applicable subheading for the Flashing LED Plastic Pumpkin Light will be 8543.70.9860, 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 rate of duty will be 2.6% ad valorem. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division