The tariff classification of a "Dreamlight Relaxation System". The country of origin is not stated.

NY D87380 February 16, 1999 CLA-2-85:RR:NC:1:112 D87380 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Ms. Pamela Wilson V. Alexander & Co., Inc. 2871 Business Park Drive Memphis, TN 38118 RE: The tariff classification of a “Dreamlight Relaxation System”. The country of origin is not stated. Dear Ms. Wilson: In your letter dated January 26, 1999, on behalf of The Sharper Image, you requested a tariff classification ruling. As indicated by the submitted sample, the “Dreamlight Relaxation System”, identified as part # S1567, is a battery operated device which consists of a controller, earphones, and light glasses. The user is able to listen to a choice of five sounds while, at the same time, viewing light images through the glasses. There are also controls for raising or lowering the sound and the light intensity. The applicable subheading for the “Dreamlight Relaxation System”, part # S1567 will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The general rate of duty will be 2.6 percent ad valorem. 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 David Curran at 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division