CBP Ruling N183197 — The tariff classification of a blinking light set with sound from China

Tariff classification

Headings: 8543

Product description

The items concerned are referred to as the “8 Floating Jack-O-Lanterns Halloween Light String” (Item# 91705) and the “8 Floating Skulls Halloween Light Set” (Item# 91705). Both products consist of a battery-operated, blinking LED light set attached to an electrical sound module. The sound module is encased within a black rectangular plastic housing which measures approximately 6.5 cm by 8.5 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 items have eight evenly spaced plastic figures (Jack-O-Lanterns and Skulls) attached to an electrical power cord. Each plastic figure contains a white blinking LED light. The overall length of each product is 225 cm and they operate using three AA batteries which are included.

CBP rationale

The applicable subheading for the “8 Floating Jack-O-Lanterns Halloween Light String” (Item# 91705) and the “8 Floating Skulls Halloween Light Set” (Item# 91705) 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.

Full text

N183197 September 16, 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 August 31, 2011, you requested a tariff classification ruling. The items concerned are referred to as the “8 Floating Jack-O-Lanterns Halloween Light String” (Item# 91705) and the “8 Floating Skulls Halloween Light Set” (Item# 91705). Both products consist of a battery-operated, blinking LED light set attached to an electrical sound module. The sound module is encased within a black rectangular plastic housing which measures approximately 6.5 cm by 8.5 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 items have eight evenly spaced plastic figures (Jack-O-Lanterns and Skulls) attached to an electrical power cord. Each plastic figure contains a white blinking LED light. The overall length of each product is 225 cm and they operate using three AA batteries which are included. The applicable subheading for the “8 Floating Jack-O-Lanterns Halloween Light String” (Item# 91705) and the “8 Floating Skulls Halloween Light Set” (Item# 91705) 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

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