The tariff classification of a "Thunder/Lightning FX Box" from China

NY H87144 February 13, 2002 CLA-2-85:RR:NC:1:112 H87144 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Ms. Jenny Davenport WalMart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-0410 RE: The tariff classification of a “Thunder/Lightning FX Box” from China Dear Ms. Davenport: In your letter dated January 8, 2002 you requested a tariff classification ruling. As indicated by the submitted sample and information, the “Thunder/Lightning FX Box”, identified as style number 12878, is a device that creates the effects of a lightning storm. It consists of a plastic housing with a 3-way switch, a button, a light and a built-in speaker. Depressing the button causes the light to flash and the speaker emits the sound of thunder. The applicable subheading for the “Thunder/Lightning FX Box”, style number 12878, 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 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 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division