The tariff classification of electronic novelty items from an unspecified country

N064122 June 23, 2009 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650, 9505.10.2500 Ms. Valerie A. Cason, CHB 33 Thomas Street Coram, New York 11727 RE: The tariff classification of electronic novelty items from an unspecified country Dear Ms. Cason: In your letter which was received by this office on June 8, 2009, you requested a tariff classification ruling on behalf of your client Kikkerland Design Inc. The samples which you submitted are being retained by this office. The first item concerned is a plastic, electronic “Christmas Tree Star”. This item measures approximately 2” x 2” x ¼”. Attached to this star is a small chain and a spring wire gate snap hook. Located on the flat surface of the star is an “On” button. Within the plastic housing of the star there are electrical components such as a battery, three LED lights and a sound module. In use, the “Christmas Tree Star” would be clipped or attached to an item. When the user presses the button, the star makes a “twinkling” sound and the three internal LED lights illuminate the plastic housing. The second item concerned is a plastic, electronic, simulated camera. The item measures approximately 1 ½” x 1 ¼” x 1”. Attached to this simulated camera is a small chain and a spring wire gate snap hook. A button is located on the top right side of the camera. In use, the simulated camera would be clipped or attached to an item. When the button is pressed, the camera flashes and makes a clicking sound as if taking a picture. Within the plastic housing of the simulated camera there are electrical components such as a battery, LED light and a sound module. You state that the “Christmas Tree Star” and the simulated camera are key rings and that they are intended for the Christmas season. Although you refer to the “Christmas Tree Star” and the camera as “key rings” the items are not utilitarian articles intended to organize, carry and store keys. Instead, they are electronic, novelty articles that can be used all year round. The applicable subheading for the “Christmas Tree Star” and the simulated camera 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%. The third item concerned is a plastic three-dimension representation of Santa Claus that measures approximately 2 ¾ inches in height and houses electronics. The figure has a small chain and a spring wire gate snap hook attached to the top of its head. When a button is pressed, the figure utters the words “HO, HO, HO” and two red LED lights, which are imbedded in the figures belt buckle, illuminate. Although referred to as a “key ring” the Santa figure is not a utilitarian article intended to organize, carry and store keys. Instead, it is a decorative hanging article intended for the Christmas holiday. The applicable subheading for the Santa Claus figure will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories therof: Christmas ornaments: Other: Other.” The rate of duty will be Free. 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 or Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division