The tariff classification of a rotating pumpkin stand from China

N261592 February 27, 2015 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Christine Marren Customs Compliance Manager Spencer Gifts, LLC 6826 Black Horse Pike Egg Harbor Township, NJ 08234 RE: The tariff classification of a rotating pumpkin stand from China Dear Ms. Marren: In your letter dated January 16, 2015, you requested a tariff classification ruling. The merchandise in question is known as the Pumpkin Master, Rotating Pumpkin Stand. The kit contains three paper transfer patterns, one motorized rotating base, and pumpkin carving tools. The pumpkin stand is constructed of black plastic and measures 1 ¾ inches in height and 4 ¾ inches in diameter. The pumpkin stand is equipped with a small electric motor that rotates the base and is fitted with a LED light intended to illuminate a pumpkin from the inside, allowing for a carved pumpkin to produce a lighted effect. The stand motor and LED are powered by two C-type batteries. In use, when the Rotating Pumpkin Stand is turned on, the pumpkin is illuminated and rotates a carved pumpkin that is mounted on top of it. The carving tools consist of one “ergo” saw, one pounce wheel, and one scraper scoop, which are all intended to be used with the carving and decoration of pumpkins. The carving tools and Rotating Pumpkin Stand are sold together as a kit in retail packaging. You have suggested a classification of 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other”. This office disagrees with the proposed classification. The Rotating Stand does not provide practical, usable light for the surrounding area and is merely designed to illuminate a pumpkin placed on top of the stand, therefore the proposed classification is inappropriate. The applicable subheading for the Rotating Pumpkin Stand will be 8543.70.9650, 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 Karl Moosbrugger at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division