The tariff classification of an infrared remote controlled firework ignition system from China

N016999 September 27, 2007 CLA-2-85:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Aimee D. Miller - Compliance Department Pacific Customs Brokers USA Inc. P.O. Box 4505 1400 A St. Blaine, Washington 98230 RE: The tariff classification of an infrared remote controlled firework ignition system from China Dear Ms. Miller: In your letter dated September 12, 2007, on behalf of Mystical Distributing Co. Ltd., you requested a tariff classification ruling. The item concerned is referred to as an infrared remote controlled firing system used for the ignition of fireworks. It consists of an e-fuse (electric fuse), an infrared transmitter and receiver. The unit is a purely electrical product which does not require the use of matches, an open flame or ignition powder. This product is designed for home use. In use, the fuse from a firework would be attached to one of the e-fuse clips. The e-fuse clip is attached, via an electrical wire, to the infrared receiver. The user would stand a safe distance away from the fireworks and use the infrared transmitter to send a signal to the receiver which then allows electric current to flow through the e-fuse. Within the e-fuse clip is a bridge wire. Once activated the bridge wire heats up and ignites the firework fuse. The applicable subheading for the infrared remote controlled firework ignition system 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