The tariff classification of an LED Strobe Light from China

N314216 September 8, 2020 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9960; 9903.88.02 Thibault Richard Miles Fashion Asia PTE. LTD. One Kallang Junction, Singapore 339263 RE: The tariff classification of an LED Strobe Light from China Dear Mr. Richard: In your letter dated August 26, 2020, you requested a tariff classification ruling. The merchandise under consideration is identified as the Five LED Light Halloween Strobe Light, style number 9456. The subject item consists of a plastic housing, measuring 3.47 in (H) x 4.5 in (W) x 4.25 in (D). The housing contains five battery-powered purple LED bulbs with an adjustable strobe speed. You state that the light does not have a steady-on feature. When powered on, the incorporated LED lights produces a colored strobe effect meant to be used as a decoration during the Halloween season. The applicable subheading for the Five LED Light Halloween Strobe Light, style number 9456, 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 luke.lepage@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division