The tariff classification of a cat meow controller from China

N267829 September 11, 2015 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Laetitia Auzone Eyenimal Inc World Financial District 60 Broad Street Suite 3502 New York, NY 10004 RE: The tariff classification of a cat meow controller from China Dear Ms. Auzone: In your letter received by this office on August 17, 2015, you requested a tariff classification ruling. A sample was submitted for review and returned as requested. The merchandise in question is referred to as the “Miaow Control.” This battery operated electronic device is shaped like a flashlight. It incorporates light bulbs, an illumination directional reflector, an ultrasonic sound generator and a speaker. When activated, this device issues a flashing light and an ultrasonic sound. The flashing light and ultrasonic sound are used to reduce/stop a cat from “meowing”. The applicable subheading for the “Miaow Control” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division