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

N161196 May 4, 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 flickering light set with sound from China Dear Ms. Tsiavos: In your letter dated April 13, 2011, you requested a tariff classification ruling. The item concerned is referred to as the Creepy Skull Pathway Markers (Item # 91706). The product consists of a battery-operated, flickering LED light set attached to an electrical sound module. The sound module is encased 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. The item incorporates three evenly spaced plastic skulls attached to an electrical power cord. Each skull contains a white flickering LED light. The item comes with three ground stakes. The stakes attach to the skulls and allow them to be staked to the ground. Both the spooky sounds and the flickering light effect are controlled by a sound activation module. The overall length of this product is 122 cm and it operates using three AAA batteries which are included. In the “On” mode, this product will make spooky sounds while the skulls flicker on and off, for a few seconds, whenever a noise activates this device. In the “Light” mode there are no spooky sounds, only the lights flicker for a few seconds whenever a sound causes the device to activate. The “Demo” mode only operates the device for a few seconds when selected. The applicable subheading for the Creepy Skull Pathway Markers (Item # 91706) 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