The tariff classification of the Lights and Sounds of Christmas electrical outlet with music (Model #67791) from China

N008264 March 30, 2007 CLA-2-85:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Ms. Cathy Bonadonna Customs Compliance Specialist Bed Bath & Beyond 650 Liberty Avenue Union, New Jersey 07083 RE: The tariff classification of the Lights and Sounds of Christmas electrical outlet with music (Model #67791) from China Dear Ms. Bonadonna: In your letter dated March 9, 2007, you requested a tariff classification ruling. The item concerned is the Lights and Sounds of Christmas electrical outlet with music (Model#67791). This product is used to synchronize Christmas lighting/lighted decorations, with it’s internally stored Christmas music. The unit is manufactured of plastic and measures approximately 10.5 inches wide by 7 inches high by 8.5 inches deep. It features six 3-prong electrical outlets. Each outlet provides up to 300 watts of power. A plastic cover that provides protection from the weather encloses the electrical outlets. The unit incorporates a 4-inch speaker, 20 internally stored musical selections, as well as amplification and synchronization electronics. A control panel is located on top of the unit and is also enclosed by a plastic cover for weather protection. The control panel features an “on and off” power switch, a dial for volume control, a song style selection switch, a lighting mode switch and a “skip” button. The song select switch contains two settings, “Siberian” or “Rock N Roll” style. The lighting mode switch provides three settings, multiplex, unison or steady. The “skip” button allows the user to proceed to the next song. The unit can be wall or ground mounted. It comes with a ground stake, which is approximately 15 inches long. This product is for indoor and outdoor use. In use, strands of lights/lighted decorations are plugged into the unit’s electrical outlets. Once a lighting mode and musical style is selected, the various lights/lighted decorations blink and flash, in a synchronize fashion, in time to the music. The applicable subheading for the Lights and Sounds of Christmas electrical outlet with music will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other. The rate of duty will be 2.6%. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division