The tariff classification of a "Lampyridae (Firefly) Simulation Apparatus" from China

N023612 February 28, 2008 CLA-2-85:OT:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Stephen Taylor Managing Partner Sigma Two Group LLC 13009 Rincon Road Apple Valley C.A. 92308 RE: The tariff classification of a “Lampyridae (Firefly) Simulation Apparatus” from China Dear Mr. Taylor: In your letter dated February 20, 2008, you requested a tariff classification ruling. The item concerned is referred to as a “Lampyridae (Firefly) Simulation Apparatus”. This device is comprised of a battery holder, a microcontroller circuit (single sided PCB), various lengths of wire, and LEDs at the end of each wire. The DC power supply (battery holder) connects to the PCB housing via a length of wire. Extending from the PCB housing are seven lengths of wire of varying lengths. Each of these wires incorporates a LED on the end. The unit uses 2-AA batteries to operate. In use, this device mimics the illuminating nature of fireflies. It uses a very small amount of battery power to operate the microcontroller circuit which sends signals to the LEDs. The LEDs will flash, flicker and fade exactly like a real firefly. These units have been used in zoos, natural science museums, theme parks and a variety of other venues. You proposed classification under sub-heading 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, that heading requires that those items, “designed for demonstrational purposes (for example, in education or exhibitions)”, be “unsuitable for other uses”. You indicate that a significant use of the Firefly Magic Lampyridae Lures is by researchers to attract real fireflies. As stated in the July 22, 2005, letter you attached from S. Lewis of Tufts University, “these electronic fireflies will open up several new and exciting avenues of research in the future.” Also noting, for example, their use in “theme parks”, they are apparently not used routinely as part of the process in explaining the sophisticated concepts of the biological mechanism of flashing in fireflies, but to provide primarily a unique, biological related decoration. As such, sub-heading 9023.00.0000 would not be applicable. See Harmonized System Explanatory Notes to its 90.23 and Headquarters Ruling Letter 965028 BJB, 7/10/01. The applicable subheading for the “Lampyridae (Firefly) Simulation Apparatus” 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