The tariff classification of an electric swatter from Hong Kong

NY L89619 January 25, 2006 CLA-2-85:RR:NC:N1:112 L89619 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Mark F. Lewis P.O. Box 201 Sai Kung, Hong Kong CHINA RE: The tariff classification of an electric swatter from Hong Kong Dear Mr. Lewis, In your letter dated October 10, 2005, you requested a tariff classification ruling. The item concerned is the Bug Zapper; it is a racket-shaped, battery-operated article of hard plastic with horizontal, plastic strings measuring approximately 17 ½” in length X 6 ¼” in width, at its widest point. The purpose of the item is to stun or kill insects when the electrified plastic strings touch them. Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. Heading 8543 provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... “. General Note 3. (h) (vi) to the HTS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable subheading for the Bug Zapper will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Other machines and apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division