The tariff classification of a Halloween Sound Box with Strobe Lights from China

N025218 April 8, 2008 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Halloween Sound Box with Strobe Lights from China Dear Ms. Elvi: In your letter dated March 20, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The item concerned is referred to as a Halloween Sound Box with Strobe Lights. It consists of an electrical cord measuring approximately 22 feet in length. It incorporates 12 evenly spaced LED lights mounted within silver colored reflectors. The electrical cord is connected to an electrical sound/control box. The sound/control box incorporates a speaker, a sound chip, an on/sensor/off toggle switch, sound & motion activation electronics and a battery compartment. The sound/control box measures approximately 4 ½ inches long by 2 ½ inched wide by 1 inch high. The unit operates using 3 AA batteries. In use, the string of lights would be displayed as desired. The selection switch on the sound/control box has two settings. One setting is for the continuous operation of the blinking lights only; the other setting is to activate the sound and motion detection function. Once activated (via the sound and motion detector sensor) the unit will play scary sound effects as the lights blink for approximately 1 ½ minutes. The applicable subheading for the Halloween Sound Box with Strobe Lights 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