The tariff classification of the "Scary Sounds" sound box from China

N117698 August 13, 2010 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of the “Scary Sounds” sound box from China Dear Mr. Morse: In your letter dated July 29, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested. The item concerned is referred to as the “Scary Sounds” sound box (Item #5111089). This item is an audio sound device which is comprised of a rectangular, red plastic housing that measures approximately 3 ½ inches in length by 2 inches in width. The housing contains a pre-programmed integrated circuit, a small speaker and 6 activation buttons. The item operates on 3 AG13 batteries which are included with the item. When one of the six buttons is pressed, the unit emits a loud “phrase or noise”. The unit plays six different sounds. The applicable subheading for the “Scary Sounds” sound box (Item #5111089) 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 Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division