The tariff classification of LED candles, shaking LED eyes, and an animated lion from China.

N115835 August 6, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 8543.70.9650; 9503.00.0080 Ms. Denni Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of LED candles, shaking LED eyes, and an animated lion from China. Dear Ms. Awana: In your letter dated July 9, 2010, you requested a tariff classification ruling. The merchandise under consideration are described as the 3-pc LED Candle Set, item number 0222-10068; the Shaking LED “Eyes in the Bushes”, item number 0206-00940; and the 8” B/O Animated Birthday Lion w/Saxophone, item number 1831-08292. The 3-pc LED Candle Set is made of plastic and measures approximately 9 ½ inches long by 2 ¾ inches wide by 8 inches high at its widest points. It is comprised of a rectangular base from which rises 3 permanently mounted LED (light emitting diode) taper-style candles. Atop each candle is a flame-shaped LED lamp, which simulates candlelight. The rectangular base provides a flat bottom for placement on any flat surface, as well as a compartment which houses 3 “AAA” batteries. Atop the base is a momentary-contact push-button switch labeled “try me”, which activates the candles while it is pressed; on the bottom of the base is a 2-position slide switch which turns the candles on and off. The second item concerned is referred to as “Shaking LED Eyes”. This item is a decorative novelty item that consists of three pairs of plastic eyes connected to each other by a length of electrical cord. Each set of eyes houses flashing LED lights. One of the sets of eyes also incorporates a sound/motion module. The sound/motion module incorporates an On/Off switch and a sound activated sensor/switch. In use, the three sets of “spooky” eyes would be displayed as desired. When turned on the unit enters a sound activation mode. Any loud sound will activate the item. When activated the LEDs within the eyes will flash, the sound module will emit “spooky” sounds and the eyes attached to the sound/motion module will shake. The “8” Animated Birthday Lion with Saxophone” is a full-figured, partially stuffed battery-operated lion, wearing a decorative hat and scarf, that dances in an amusing fashion when its paw is pressed, making it appear that the lion is playing the saxophone to the “Happy Birthday” song. During song play, lights on its face as well as on the hat, which also wiggles, are activated. The applicable subheading for the 3-pc LED Candle Set, item number 0222-10068 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings…: Other.” The general rate of duty will be 3.9 percent ad valorem. The applicable subheading for the Shaking LED “Eyes in the Bushes”, item number 0206-00940, will be 8543.70.9650, HTSUS, which provides for "Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other." The general rate of duty will be 2.6 percent ad valorem. The applicable subheading for the 8” B/O Animated Birthday Lion w/Saxophone, item number 1831-08292, will be 9503.00.0080, HTSUS, which provides for "Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other." The general 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division