The tariff classification of "Musical Color Changing Halloween Lights" from China

N024984 April 3, 2008 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Cathy Bonadonna Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of “Musical Color Changing Halloween Lights” from China Dear Ms. Bonadonna: In your letter dated March 14, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The item concerned is a novelty sound and light set. It consists of an electrical wire harness measuring approximately 10 feet in length. The harness incorporates 10 evenly spaced lights that are covered with plastic skeleton skulls. The plastic skulls measure approximately 2 ½ inches tall by 2 inches wide by 2 ½ inches deep. The electrical light cord is connected to an electrical sound/control unit. The sound/control unit incorporates a speaker, a sound chip, an on/off/mode selection switch, sound & motion activation electronics, and a battery compartment. The sound/control unit measures approximately 6 inches long by 3 inches wide by 2 inches high. The unit operates on 4 AA batteries. In use, the string of skull lights would be displayed as desired. The selection switch on the sound/control unit can either be used to allow the unit to operate continuously or to operate using the sound & motion detectors. Once activated the unit will play “spooky” music as the skull lights blink in time to the music. The skulls light in three different colors, orange, red and green. You have proposed classification under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles…: Other: Other”. However Chapter Note 95 (t) excludes “Electric garlands of all kinds”. The applicable subheading for the “Musical Color Changing Halloween Lights” 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