CBP Ruling N067842 — The tariff classification of a Vertical Light Tower from China

Tariff classification

Headings: 8543

Product description

The item subject to this ruling is a Vertical Light Tower (Item #A14D1058). The item measures 9 inches in height by 4 ½ inches in length. The tower is comprised of a plastic housing which contains five different colored lights. The tower is mounted on a plastic base which contains electrical components. On the back of the base is a “Music/Off/Auto” selection switch and a adapter outlet for a DC 7.5 volt adapter. On the side of the base is a dial where the lighting can be manually adjusted by the user. The item operates on three AA batteries. In use, when the “Music” switch is selected, the lights pulse and change color in synch to music or any sound. When the “Auto” switch is selected the lights continually blink until the item is shut off. The five colored lights within this device do not provide a useable/practical amount of light.

CBP rationale

The applicable subheading for the Vertical Light Tower (Item #A14D1058) 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.

Full text

N067842 July 22, 2009 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Troy D. Crago-Edwards Import Specialist ATICO International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Vertical Light Tower from China Dear Mr. Edwards: In your letter dated July 1, 2009, you requested a tariff classification ruling. The sample that you submitted is being returned to you as requested. The item subject to this ruling is a Vertical Light Tower (Item #A14D1058). The item measures 9 inches in height by 4 ½ inches in length. The tower is comprised of a plastic housing which contains five different colored lights. The tower is mounted on a plastic base which contains electrical components. On the back of the base is a “Music/Off/Auto” selection switch and a adapter outlet for a DC 7.5 volt adapter. On the side of the base is a dial where the lighting can be manually adjusted by the user. The item operates on three AA batteries. In use, when the “Music” switch is selected, the lights pulse and change color in synch to music or any sound. When the “Auto” switch is selected the lights continually blink until the item is shut off. The five colored lights within this device do not provide a useable/practical amount of light. The applicable subheading for the Vertical Light Tower (Item #A14D1058) 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

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