The tariff classification of a blinking light set with sound from China

N155476 April 8, 2011 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a blinking light set with sound from China Dear Ms. Tsiavos: In your letter dated March 21, 2011, you requested a tariff classification ruling. The item concerned is referred to as the “I Can See You” Light String Set (Item# 91743). The product consists of a battery-operated, blinking LED light set attached to an electrical sound module. The sound module is incased within a black rectangular plastic housing which measures approximately 8.5 cm by 6.5 cm by 2.5 cm. On the side of the housing is an “On/Demo/Light” switch and on the front is a “Try Me” button. The item has six pairs of evenly spaced plastic eyes attached to an electrical power cord. Each eye contains a white blinking LED light. The overall length of this product is 225 cm and it operates using three AA batteries which are included. In use, this product makes spooky sounds and says “I can see you” while the eyes blink on and off. The device has three modes of operation: the “light” mode with no sound just the blinking lights; the “demo” mode with both sound and blinking lights as the button is pressed; and the “on” mode with continuous blinking lights and sound. You proposed classification of this item under subheading 9405.40.8000. Heading 9405 provides for lamps and lighting fittings having a permanently fixed light source, it does not cover items that blink or flash. As such subheading 9405.40.8000 would not apply. The applicable subheading for the “I Can See You” Light String Set (Item# 91743) 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