The tariff classification of LED luminescent shoelaces from China

N174596 July 22, 2011 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Danny Chin Import Manager Advance International 61 West 23rd Street, 5th floor New York, NY 10010 RE: The tariff classification of LED luminescent shoelaces from China Dear Mr. Chin: In your letter dated July 6, 2011, you requested a tariff classification ruling. The item concerned is a pair of luminescent shoelaces. Each shoelace consists of an optical fiber “lace” made of plastic and an LED light source. The LED light source consists of a small plastic housing that measures approximately two inches by one inch by a half inch. The housing incorporates an internal light emitting diode (LED), a button control switch, two loose/lock levers and two securing holes/light ports. The button control switch is used to set the LED to, continuously on, fast blinking, slower blinking and off. There is a securing hole/light port and a loose/lock lever on each side of the housing. The securing holes and levers are used to attach/connect the optical fiber “lace” to the LED light source. On the back of the housing is a battery compartment. The LED light source operates on a lithium battery which is included. In use, the plastic optical fiber is laced to a shoe like an ordinary shoelace. Then each end is connected to the LED light source, which would be located toward the top of the shoe. When the light source is turned on, the laces illuminate with either a steady glowing light or a flashing light. The applicable subheading for the LED luminescent shoelace 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