The tariff classification of a LED aquarium diffuser from an unspecified country

N016667 September 20, 2007 CLA-2-85:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Pamela Pinter, President Big Apple Customs Brokers Inc. 151-02 132nd Avenue Jamaica, New York 11434 RE: The tariff classification of a LED aquarium diffuser from an unspecified country Dear Ms. Pinter: In your letter dated August 30, 2007, on behalf of Blue Ribbon Pet Products, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The item concerned is a LED aquarium diffuser. The plastic, external housing of this item is rectangular in shape and measures approximately 8 ½ inches in length by 1 ½ inches in width by .50 inches in depth. Within the housing is a 6 ½ inch air diffuser (tubing) which is made of a porous plastic. On the front of the housing are six LED lights. Located on the back of the item are two suction cups. An electric cord with connector protrudes from one end of the housing. Included with this item is an AC adaptor. In use, the LED aquarium diffuser would be placed in an aquarium and mounted to one of the sides using the suction cups. The diffuser portion of this item would be connected to an aquarium’s existing electric air pump using the appropriate air line tubing. The LED portion of this item would be connected to the AC adapter and plugged into a standard outlet. The air pressure generated by the air pump would produce a curtain of bubbles from the diffuser. The LED lights would illuminate the bubbles in the aquarium water giving off a decorative effect. The applicable subheading for the LED aquarium diffuser 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division