The tariff classification of pumpkin lights from China.

N144796 February 15, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 8543.70.9650 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of pumpkin lights from China. Dear Ms. Tsiavos: In your letter dated January 19, 2011, you requested a tariff classification ruling. The merchandise under consideration is the Flickering Pumpkin Light, item number 94602; the Color Changing Pumpkin Light, item number 94616; the Blinking Pumpkin Light, item number 94603; and the Flashing Strobe Pumpkin Light, item number 94636. Samples were submitted with your ruling request and will be returned to you. These Pumpkin Lights are designed to be placed within carved pumpkins in lieu of candles, but have flat bases for placement on any flat surface. The Flickering Pumpkin Light is made of plastic and measures approximately ? of an inch high by 2 inches in diameter. It features 2 LED (light emitting diode) lamps and a reflector under a clear lens, and emits a permanently fixed light source designed to simulate a candle flame. On the bottom of the light are an on-off slide switch and a compartment which houses three LR44 batteries. The Color Changing Pumpkin Light is made of plastic and measures approximately ? of an inch high by 3½ inches diameter. It features 3 LED lamps—one red, one green, and one blue—under a clear lens. On the bottom of the light are compartments which house the three “AAA” batteries needed to power the light, as well as an on-off slide switch. When activated, the lamps emit a permanently fixed light source while cycling between the three colors. The Blinking Pumpkin Light is made of plastic and measures approximately ? of an inch high by 1½ inches in diameter. It provides a blinking red LED lamp and reflector under a clear lens. On the bottom of the light are a compartment which houses two LR44 batteries and an on-off slide switch. The Flashing Strobe Pumpkin Light is made of plastic and measures approximately ? of an inch high by 3½ inches diameter, and features a blinking white strobe light and reflector under a clear lens. On the bottom of the light are compartments which house the three “AAA” batteries needed to power the light, and an on-off switch. The applicable subheading for the Flickering Pumpkin Light, item number 94602, and the Color Changing Pumpkin Light, item number 94616, 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 Blinking Pumpkin Light, item number 94603, and the Flashing Strobe Pumpkin Light, item number 94636, will be 8543.70.9650, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter…: Other machines and apparatus: Other: Other: Other.” The general rate of duty will be 2.6 percent ad valorem. 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