N259318 N2 Ruling Active

The tariff classification of Point of Purchase Display Model from China

Issued December 11, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.70.9650

Headings: 8543

Product description

The item in question is referred to as the Mr. Christmas Goodnight Light Point of Purchase Display Model. This item is a free standing wood framed retail display model that measures 10 inches in height by 8 inches in width by 5 inches in depth. After importation, the display model is to be used with a Mr. Christmas Goodnight Light, which is a plastic Santa figurine holding a candle which controls the turning on and off of Christmas tree lights. Visible on the main panel of the display is a picture of a Christmas tree with numerous LED lights protruding through small holes. The plastic Santa figurine is not being imported with the display model. In operation, a Mr. Christmas Goodnight Light is placed within the display model and connected to the model’s LED lights. A customer would blow on the candle held by the Santa figurine to control the lights on the depicted Christmas tree by turning them on and off. The effect of this point of purchase display model is to simulate the operation of the Mr. Christmas Goodnight Light controller used to illuminate a customer’s Christmas tree in the home.

CBP rationale

a candle which controls the turning on and off of Christmas tree lights. Visible on the main panel of the display is a picture of a Christmas tree with numerous LED lights protruding through small holes. The plastic Santa figurine is not being imported with the display model. In operation, a Mr. Christmas Goodnight Light is placed within the display model and connected to the model’s LED lights. A customer would blow on the candle held by the Santa figurine to control the lights on the depicted Christmas tree by turning them on and off. The effect of this point of purchase display model is to simulate the operation of the Mr. Christmas Goodnight Light controller used to illuminate a customer’s Christmas tree in the home. The applicable subheading for the Mr. Christmas Goodnight Light Point of Purchase Display Model 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 percent ad valorem. 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/.

Full text

N259318 December 11, 2014 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Martha De Castro Customs Compliance Specialist Bed Bath & Beyond 700 Liberty Ave Union, NJ 07083 RE: The tariff classification of Point of Purchase Display Model from China Dear Ms. De Castro: In your letter dated November 13, 2014, you requested a tariff classification ruling. The item in question is referred to as the Mr. Christmas Goodnight Light Point of Purchase Display Model. This item is a free standing wood framed retail display model that measures 10 inches in height by 8 inches in width by 5 inches in depth. After importation, the display model is to be used with a Mr. Christmas Goodnight Light, which is a plastic Santa figurine holding a candle which controls the turning on and off of Christmas tree lights. Visible on the main panel of the display is a picture of a Christmas tree with numerous LED lights protruding through small holes. The plastic Santa figurine is not being imported with the display model. In operation, a Mr. Christmas Goodnight Light is placed within the display model and connected to the model’s LED lights. A customer would blow on the candle held by the Santa figurine to control the lights on the depicted Christmas tree by turning them on and off. The effect of this point of purchase display model is to simulate the operation of the Mr. Christmas Goodnight Light controller used to illuminate a customer’s Christmas tree in the home. The applicable subheading for the Mr. Christmas Goodnight Light Point of Purchase Display Model 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 percent ad valorem. 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 Karl Moosbrugger at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →