N279381 N2 Ruling Active

The tariff classification of flickering light fixtures with Halloween sound effects from China

Issued November 17, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.70.9660

Headings: 8543

Product description

The items in question are referred to as LED illuminated flickering fluorescent light fixtures with Halloween sound effects (Model #’s 734222075 and 734222076). These devices measure 22 inches in length. A rusty brown colored plastic casing is attached to each model. Model # 734222075 consists two white and yellow fluorescent bulbs with two green stripes on either end. Model # 734222076 consists of one black, pink and purple fluorescent bulb. Model #’s 734222075 and 734222076 each make Halloween sound effects.

CBP rationale

The applicable subheading for the LED illuminated flickering fluorescent light fixtures with Halloween sound effects (Model #’s 734222075 and 734222076) will be 8543.70.9660, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electical machines and apparatus…: Other machines and apparatus: Othe: Other: Other: Other.

Full text

N279381 November 17, 2016 CLA-2-85:OT:RR:NC:N4:112 CATEGORY: Classification TARIFF NO.: 8543.70.9660 Brandi Long Pan Asian Creations Limited Unit 713, 7F, Tower 1 Harbor Center Hong Kong China RE: The tariff classification of flickering light fixtures with Halloween sound effects from China Dear Ms. Long: In your letter dated September 7, 2016, you requested a tariff classification ruling. The items in question are referred to as LED illuminated flickering fluorescent light fixtures with Halloween sound effects (Model #’s 734222075 and 734222076). These devices measure 22 inches in length. A rusty brown colored plastic casing is attached to each model. Model # 734222075 consists two white and yellow fluorescent bulbs with two green stripes on either end. Model # 734222076 consists of one black, pink and purple fluorescent bulb. Model #’s 734222075 and 734222076 each make Halloween sound effects. The applicable subheading for the LED illuminated flickering fluorescent light fixtures with Halloween sound effects (Model #’s 734222075 and 734222076) will be 8543.70.9660, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electical machines and apparatus…: Other machines and apparatus: Othe: Other: Other: Other.” The general 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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