CBP Ruling N244119 — The tariff classification of Musical Snowflake Lights from China

Tariff classification

Headings: 8543

Product description

The item in question is known as Musical Snowflake Lights (item # 931021). It contains a string of six musical lights. The lights are encased in snowflake-shaped clear plastic, and they are evenly spaced apart on an electric power cord. The entire length of this item is 6 feet. A sound/control module is encased in a white rectangular plastic housing attached to the electric cord; it measures 3.5 inches in length, 2.5 inches in width and 1 inch in depth. There is a 3 mode sliding switch on the sound/control module case: Music/Light, Off, and On. The sound/control module case incorporates a speaker and a red demo button, which can be activated when the sliding switch is in the Off position. The demo button activates the music and the blinking lights together. When the switch is slid to the On position the lights blink in different colors. When the switch is slid to the Music/Light position the lights blink in different colors and music is played at the same time. The unit is battery-operated by 3 AA batteries which are not included with the item.

CBP rationale

The applicable subheading for the Musical Snowflake Lights (item # 931021) 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

N244119 July 25, 2013 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Jeanette Arciero CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Musical Snowflake Lights from China Dear Ms. Arciero: In your letter dated July 12, 2013, you requested a tariff classification ruling, on behalf of your client, CVS/Pharmacy. The item in question is known as Musical Snowflake Lights (item # 931021). It contains a string of six musical lights. The lights are encased in snowflake-shaped clear plastic, and they are evenly spaced apart on an electric power cord. The entire length of this item is 6 feet. A sound/control module is encased in a white rectangular plastic housing attached to the electric cord; it measures 3.5 inches in length, 2.5 inches in width and 1 inch in depth. There is a 3 mode sliding switch on the sound/control module case: Music/Light, Off, and On. The sound/control module case incorporates a speaker and a red demo button, which can be activated when the sliding switch is in the Off position. The demo button activates the music and the blinking lights together. When the switch is slid to the On position the lights blink in different colors. When the switch is slid to the Music/Light position the lights blink in different colors and music is played at the same time. The unit is battery-operated by 3 AA batteries which are not included with the item. The applicable subheading for the Musical Snowflake Lights (item # 931021) 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 Josephine Heaning at (646) 733-3015. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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