The tariff classification of a Strobe LED Light Box and a Strobe LED Light Box with Sound from China

N063396 June 17, 2009 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Harry Kronenberg Pan Asia Creations (BVI) Ltd. 1259 De Luz Road Fallbrook, CA 92028 RE: The tariff classification of a Strobe LED Light Box and a Strobe LED Light Box with Sound from China Dear Mr. Kronenberg: In your letter dated June 1, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested. The first item subject to this ruling is the “Totally Ghoul” mini LED strobe light (Model 47005). The plastic housing measures 5 inches in length by 3 ¼ inches wide by 2 ¼ inches in height and incorporates five LED lights. Attached to the housing is a plastic bracket/tilt stand. An on/off button is located on the bottom of the device. A “Try Me” button is located on the side on the light box for demonstration purposes. This item uses 3 AA batteries which are included. This item would be used as a special effects prop to visually frighten or surprise. The second item subject to this ruling is an LED Mini Strobe with spooky sounds (Item No. 47004). This item is identical to the item number one (Model 47005) with the addition of spooky sound effects. The special effects strobe light emits spooky sounds that play randomly as the 5 LED’s flash. The item can also be set for LED strobe effect without the sounds. The unit is also battery operated. This item would be used as a special effects prop to visually and audibly frighten or surprise. The applicable subheading for the “Totally Ghoul” mini LED strobe light (Model 47005) and the LED Mini Strobe with spooky sounds (Item No. 47004) 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 Steven M. Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division