M81347 M8 Ruling Active

The tariff classification of an electric, lighted heat source from China

Issued April 19, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.89.9695

Headings: 8543

Product description

The item concerned is the Fog Maker Illusion (# N0103). It is a round, silver, heating element with twelve, small LED bulbs around the circumference of its top. It has an arch-shaped electrode also affixed to its top and an attached insulated electric cord. The circumference of the Fog Maker Illusion is approximately 6” and it is 1” tall. Included with the item is an 120 Volt electric power cord with a two-pronged plug; the cord has an on-off twist switch that supplies or cuts off power to the Fog Maker Illusion. The purpose of the Fog Maker Illusion is to slightly heat a bowl of water, creating steam, and display colored, blinking lights through the clear water.

Full text

NY M81347 April 19, 2006 CLA-2-85:RR:NC:N1:112 M81347 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015-5112 RE: The tariff classification of an electric, lighted heat source from China Dear Mr. Williams, In your letter dated March 14, 2006, you requested a tariff classification ruling. The item concerned is the Fog Maker Illusion (# N0103). It is a round, silver, heating element with twelve, small LED bulbs around the circumference of its top. It has an arch-shaped electrode also affixed to its top and an attached insulated electric cord. The circumference of the Fog Maker Illusion is approximately 6” and it is 1” tall. Included with the item is an 120 Volt electric power cord with a two-pronged plug; the cord has an on-off twist switch that supplies or cuts off power to the Fog Maker Illusion. The purpose of the Fog Maker Illusion is to slightly heat a bowl of water, creating steam, and display colored, blinking lights through the clear water. The applicable classification subheading for the Fog Maker Illusion (# N0103) will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical … apparatus, having individual functions, not specified or included elsewhere ... : Other … apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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