N348110

N348110 May 8, 2025 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 9903.01.24; 9903.01.63 Denise Smalls-Altagracia Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of two decorative glow lamps from China. Dear Ms. Smalls-Altagracia: In your letter dated April 22, 2025, you requested a tariff classification ruling. Images were provided in lieu of a sample. There are two products under consideration, and both are made from molded hard silicone plastic and include internal light emitting diode (LED) lights. The first is described as the “Minnie Glow Lamp,” style number 53DYDKDX29. It is generally spherical in shape with a pink base incorporating a black upper portion that includes mouse ears and a pink bow on the top. The second product is described as the “Ariel Glow Lamp,” style number 53DYDKDX09. It is a figurine portraying the character “Ariel” from the “Little Mermaid” sitting on a rock. We agree with your opinion that these “lamps” utilize light to enhance the visual appeal of each product and that they remain ornamental even when the light is not in use, and any lighting of the surrounding area, if any, is merely incidental to their use as a decoration. The applicable subheading for the “Minnie Glow Lamp” and “Ariel Glow Lamp,” style numbers 53DYDKDX29 and 53DYDKDX09, respectively, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. 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 3926.40.0090, 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. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.63, in addition to subheadings 3926.40.0090, HTSUS, listed above. 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 CBP Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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 CBP Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. 
Sincerely,
 Steven A. Mack Director National Commodity Specialist Division