The tariff classification of various Jack-O-Lantern Lights from China

N177636 August 12, 2011 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650, 9405.40.8000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of various Jack-O-Lantern Lights from China Dear Ms. Tsiavos: In your letter dated July 21, 2011, you requested a tariff classification ruling. The items concerned are referred to as Jack-O-Lantern lights. Your request specifies three different models; the Color Changing model, Item # 94680, the Yellow Flickering model, Item # 94681 and the White Strobing model, Item # 94682. Each model is round in shape and measures approximately 2 ¾ inches in diameter. They all incorporate three LED light bulbs and are battery operated. In use these items would be placed inside a carved pumpkin to provide an internal lighting effect that would enhance the decorative appearance of the carved pumpkin. Item # 94680 is the Color Changing light. It incorporates a red, green and blue LED light bulb. The various colored bulbs turn on and off in a seemingly random sequence. Item # 94681 is the Yellow Flickering light. It incorporates three yellow colored LED light bulbs. The three LEDs steadily flicker to provide a candle effect. Item # 94682 is the White Strobing light. It incorporates three white colored LED light bulbs. The three LEDs flash on and off simultaneously to provide a strobing effect. The applicable subheading for the Color Changing light, Item # 94680, and the White Strobing light, Item # 94682 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%. The applicable subheading for the Yellow Flickering light, Item # 94681 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…, not elsewhere specified or included…: Other electric lamps and lighting fittings: Other”. The rate of duty will be 3.9%. 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 subheading 9405.40.8000, please contact National Import Specialist Thomas Campanelli at (646) 733-3016. For all other issues please contact National Import Specialist Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division