The tariff classification of the Lights and Sounds of Christmas Point of Purchase Display Model (Vendor Style 67799POP) from China.

N009315 April 19, 2007 CLA-2-85:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 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 Point of Purchase Display Model (Vendor Style 67799POP) from China. Dear Ms. Bonadonna: In your letter dated April 5, 2007, you requested a tariff classification ruling. The item concerned is the “Lights and Sounds of Christmas Point of Purchase Display Model” (Vendor Style 67799POP). This display is used to demonstrate the features of the “Lights and Sounds of Christmas electrical outlet with music”. The “Lights and Sounds of Christmas Point of Purchase Display Model” is a free standing, one piece, wood framed display. It measures 24 inches wide by 17 inches high by 12 inches deep. It incorporates a color cardboard picture, depicting the front of a house which is decorated with actual working (miniature) Christmas lights. In the foreground, on the platform section of the display, there are 7 miniature artificial pine trees also decorated with functioning (miniature) Christmas lights. The entire effect of the display is to simulate the front yard and exterior of a house both decorated with Christmas lights. There is a shelf located on the front of the display which is used to house and showcase the “Lights and Sounds of Christmas electrical outlet with music”. A “try me button” on the front of the display activates the “Lights and Sounds of Christmas electrical outlet with music” which illuminates the lights on the model and begins playing a variety of Christmas music. The miniature Christmas lights will blink/flash in a synchronous fashion in time to the musical accompaniment (Christmas music) provided by the “Lights and Sounds of Christmas electrical outlet with music”. The applicable subheading for the “Lights and Sounds of Christmas Point of Purchase Display Model” (Vendor Style 67799POP) 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