The tariff classification of the “Holiday Lightshow Timer Box with Speaker and 10 Songs” from China

N212278 April 25, 2012 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Darren Yokopenic Senior Manager Import Compliance, LCB HSN 1 HSN Drive St. Petersburg, Florida 33729 RE: The tariff classification of the “Holiday Lightshow Timer Box with Speaker and 10 Songs” from China Dear Mr. Yokopenic: In your letter dated March 20, 2012, you requested a tariff classification ruling. The item concerned is the “Holiday Lightshow Timer Box with Speaker and 10 Songs”. This product is used to synchronize Christmas lighting/lighted decorations; with either it’s internally stored Christmas music or music from a user supplied MP3 player. This device consists of a control box and a separate external speaker. The control box is manufactured of green plastic and measures approximately 10 inches wide by 10 inches high by 5 inches deep. It features six 3-prong electrical outlets; each outlet is rated for 1.25 amps. Plastic covers that provide protection from the weather enclose each electrical outlet. A control panel is located on top of the unit; it is also enclosed by a plastic cover for weather protection. The control panel features an “on and off” power switch, a dial for volume control, a function dial, a “skip” button, and an auxiliary connection port which is used to plug in an MP3 player (MP3 player is not included). The function dial contains four settings, “All On”, “Song Loop”, “AUX”, and “Effects”. The “skip” button allows the user to proceed to the next song. The unit incorporates 10 internally stored pre-programmed holiday songs, as well as synchronization electronics. The unit comes with a ground stake, which is approximately 12 inches long. This product is for outdoor use. The speaker is manufactured of green plastic and measures approximately 8 ¼ inches high by 5 inches wide by 5 ½ inches deep. It has 15 feet of attached wire and it also comes with a ground stake which is approximately 12 inches long. The speaker cord will be plugged into a port underneath the control box. In use, lights/lighted decorations are plugged into the unit’s electrical outlets and the various options are selected. Music will play either from the internally stored music or from an attached MP3 player while the various lights/lighted decorations blink and flash, in a synchronized fashion, in time to the music. The applicable subheading for the “Holiday Lightshow Timer Box with Speaker and 10 Songs” 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, Thomas J. Russo Director National Commodity Specialist Division