The tariff classification of a Halloween Screaming Doormat (Item # 9002020-MMVIII) from China

N025415 April 15, 2008 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Halloween Screaming Doormat (Item # 9002020-MMVIII) from China Dear Ms. Elvi: In your letter dated March 27, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The item concerned is the Halloween Screaming Doormat (Item # 9002020-MMVIII). The item consists of a black polyvinyl chloride (PVC) plastic doormat. The doormat is rectangular in shape and measures 10 inches in length by 14 inches wide. An electrical wire connects the doormat to an electrical voice/sound box. The voice/sound box contains a speaker, battery compartment and a circuit board with a pre-recorded integrated chip attached. An “On/Off” switch is located on the side of the voice box. It operates on 2 “AA” batteries. The purpose of the Halloween Screaming Doormat is to make scary sounds when stepped on. In use, the Halloween Screaming Doormat is hidden under a regular doormat. When stepped on, the application of pressure applied to the mat activates the voice/sound box. The doormat says various phrases, such as, “Enter at your own risk” and “Welcome to the haunted house”. It also makes screaming and thunder sounds. The applicable subheading for the Halloween Screaming Doormat 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