The tariff classification of an "Electronic Flashing Button" from China

N020891 January 9, 2008 CLA-2-85:OT:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Barbara J. Hill Manager of System Operations The Diploma Mill Inc. 11585 E. 53rd Avenue, Unit D Denver, CO 80239 RE: The tariff classification of an “Electronic Flashing Button” from China Dear Ms. Hill: In your letter dated December 14, 2007, you requested a tariff classification ruling. The item concerned is referred to as an “Electronic Flashing Button”. This item is a circular piece of hard plastic with a pin or clip mounted on the back. Within the plastic housing there is an expression or saying such as “Happy Birthday”, “The Greatest”, “I made It”, etc. The button incorporates four rapidly flashing LED lights which draw attention to, and illuminate, the decorative expression. The item is battery-operated and has an on/off switch located on the back. The button can be worn on a lapel or shirt. It is a novelty item which is to be worn on festive occasions. The flashing button is intended for ages four years and up. The applicable subheading for the LED flashing button 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