The tariff classification of “Skeleton Arms Holding Skulls” pathway markers from China

N270176 November 17, 2015 CLA-2-85:OT:RR:NC:N4:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Brandi Long Pan Asian Creations Limited Unit 713, 7/F, Tower 1 Harbor Center 1 Hok Cheung Street Hunghom, Hong Kong China RE: The tariff classification of “Skeleton Arms Holding Skulls” pathway markers from China Dear Ms. Long: In your letter dated October 26, 2015, you requested a tariff classification ruling. The item in question is a set of decorative pathway markers referred to as “Skeleton Arms Holding Skulls” (Item # 6303-25934). The set contains three plastic skeleton arms each holding a skull. This electronic device incorporates lights, a sound effects modules and sound sensors. Each marker is powered by three AA batteries which are included. This device provides Halloween style lighting and sound effects. The applicable subheading for the “Skeleton Arms Holding Skulls” pathway markers (Item # 6303-25934) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: 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