The tariff classification of a "Motion Sea Wave Machine" (Item #A029AA01010) from China

N022007 January 28, 2008 CLA-2-85:OT:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Troy D. Crago Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a “Motion Sea Wave Machine” (Item #A029AA01010) from China Dear Mr. Crago: In your letter dated January 15, 2008 you requested a tariff classification ruling. The item concerned is the “Motion Sea Wave Machine” (Item #A029AA01010). This item is comprised of a rectangular shaped clear plastic container mounted on a motorized base. The clear plastic container measures 12-1/8 inches X 2-3/4 inches X 4-1/2 inches and contains blue colored water, clear oil and assorted under sea figures. The base unit incorporates an electric motor and illuminating LED lights. This device is available in six different styles/scenes; dive, surf, sailboat, fish, penguin and dolphin. The item operates by either a DC adapter or three “AAA” batteries. In operation, the clear plastic wave portion of this device rocks slowly from side to side. This motion creates a wave effect between the blue colored water and the clear oil. In addition, the motion also enables the various under sea figures to move within the simulated ocean environment. The LED lights located within the base unit illuminate the scene. The applicable subheading for the “Motion Sea Wave Machine” (Item #A029AA0101) 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