The tariff classification of a multifunction machine from China

NY L89626 January 25, 2006 CLA-2-85:RR:NC:N1:112 L89626 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Patty Kittel Attorney-in-fact, Target Custom Brokers, Inc. 33 South Sixth Street Minneapolis, MN 55402-3700 RE: The tariff classification of a multifunction machine from China Dear Ms. Kittel, In your letter dated December 14, 2005, you requested a tariff classification ruling on behalf of Target Stores of Minneapolis, Minnesota. The item concerned is the Gentle Vibrations 3-in-1 Crib Soother (Y3094). It is a two-part item: the first part is a U-shaped, battery-operated apparatus with ten buttons on top and a framed light angled near its bottom; it measures approximately 6 ½” in length X 4 ¼” in width. The second part is an oval-shaped, hard plastic disc which measures approximately 7” in length X 3 ¾” in width. The purpose of the item is to play sounds, provide a nightlight and vibrate the mattress for an infant in a crib. These actions are intended to encourage the infant to fall, and stay, asleep. 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 Gentle Vibrations 3-in-1 Crib Soother (Y3094) 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