The tariff classification and country of origin of a light-up wand

N353884 October 10, 2025 CLA-2-95:OT:RR:NC:N3:356 CATEGORY: Classification; Origin TARIFF NO.: 9503.00.0073; 9903.01.24; 9903.01.25 Jimmy Tsang Moimui Creations Limited Flat J, 18/F, King Palace Plaza 55 King Yip Street, Kwun Tong, KLN Hong Kong 852 China RE: The tariff classification and country of origin of a light-up wand Dear Mr. Tsang: In your letter dated September 18, 2025, you requested a tariff classification and country of origin determination ruling. Photographs of the subject good, as well as component sourcing information and a description of the manufacturing process, were submitted with your inquiry and in subsequent email correspondence. FACTS: The article under consideration is a battery-powered toy wand with LED light-up functionality. It is designed for imaginative play and can also be used as a costume accessory. The wand is intended principally for the amusement of children ages 3 and above. All components of the wand, including plastic parts (a staff, handle, topper, on/off button, and acrylic gemstone), internal parts (a printed circuit board (PCB), wires, an LED bulb, and three button cell batteries), and metal clips and screws, are produced in China and exported to Cambodia. In Cambodia, all components are assembled to produce the wand. The processes include welding the LED bulb, PCB, and wires to the battery holder and inserting the batteries; affixing the wires to the staff; inserting the battery holder into the handle; assembling the plastic components (staff, handle, topper, on/off button, and gemstone); securing portions of the wand with screws; and wrapping and gluing a decorative ribbon to the staff. Labels and hangtags are then attached to the completed wand, and the wand is packaged for retail sale and exported to the United States. ISSUE: What are the classification and country of origin of the light-up wand? CLASSIFICATION: Consistent with Headquarters Ruling Letter (“HQ”) H026659, dated January 11, 2010, the applicable subheading for the light-up wand will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars, and similar wheeled toys… dolls, other toys… puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The column one, general rate of duty will be Free. COUNTRY OF ORIGIN: When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). In order to determine whether a substantial transformation occurs when various components are assembled into a completed product, all factors, such as the components used to create the product and the processes these components undergo, are considered in order to determine whether a product with a new name, character, and use has been produced. No one factor is decisive, and assembly operations that are minimal will generally not result in a substantial transformation. Furthermore, courts have considered the nature of the assembly, i.e., whether it is a simple assembly or more complex, such that individual parts lose their separate identities and become integral parts of a new article. With respect to the scenario described above, the country of origin of each of the components used to produce the wand is China, and these components undergo only simple assembly operations in Cambodia, including welding, screwing, and gluing. Moreover, the components do not lose their separate identities as a result of being assembled into the finished wand. Accordingly, we find that the country of origin of the light-up wand is China. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition to subheading 9503.00.0073, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 9503.00.0073, HTSUS, listed above. 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 Maryalice Nowak at maryalice.nowak@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division