The tariff classification of the Peep n’ Peepers flashing eye set from China

N028260 June 13, 2008 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Scott Burd Maersk Customs Services 230-79 International Airport Center Boulevard Jamaica, New York 11413 RE: The tariff classification of the Peep n’ Peepers flashing eye set from China Dear Mr. Burd: In your letter dated May 2, 2008, on behalf of Amscan Inc., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The item concerned is referred to as the Peep n’ Peepers flashing eye set (Item 33324). It is a novelty item, consisting of three different sets of plastic “spooky” eyes attached to an electrical cord. Each set of eyes houses a flashing light bulb. The electrical cord measures 12 feet in length. The plastic eyes are spaced 40 inches apart. Each set of eyes, incorporates a “prismatic” colored iris and contains a plastic hook for placement of the set. Each eye’s eyelid and hook rotates 360 degrees for unlimited adjustability. The eye set is weather resistant, contains a safety fuse in the electric plug and is UL listed. In use, the Peep n’ Peepers flashing eye set would be displayed in trees, bushes, etc. When the electrical cord is plugged in, the lights within the plastic eyes will begin to flash. The flashing light illuminates each set of eyes creating a “spooky” effect. The Peep n’ Peepers flashing eye set can be used indoors or outdoors. The Peep n’ Peepers flashing eye set does not actually provide any useful or meaningful light. This novelty item makes use of the blinking light to enhance the decorative effect of each set of “spooky” eyes. The applicable subheading for the Peep n’ Peepers flashing eye set will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical…apparatus, having individual functions, not specified or included elsewhere…:Other…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