The tariff classification of Electronic Novelty Items from China.

N069995 August 5, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 8543.70.9650 Ms. Debbie Taylor The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of Electronic Novelty Items from China. Dear Ms. Taylor: In your letter dated July 16, 2009 you requested a tariff classification ruling. The first item concerned is a plastic, three-dimensional representation of Santa Claus holding a lantern which houses a tiny LED light. The figure measures approximately two and a half inches in height and one and a half inches in width (at its widest point) and houses electronic components. It has a small chain and a spring wire gate snap hook attached to the top of its head. When a small button on the back of the figure is pressed, Santa utters the words, “Ho, Ho, Ho” and the LED light illuminates the lantern. Although referred to as a “keychain”, the Santa figure is not a utilitarian article intended to organize, carry and store keys. It is merely a decorative hanging article intended for display during the Christmas holiday. The second item is a small, plastic figure of a camera, in which electronic components, such as a battery, a sound module and an LED light are housed. The figure measures approximately one and a half inches in width and one inch in height and has a small chain and a spring wire gate snap hook attached to it for clipping or attaching on to another item. A button is located on the top of the camera that when depressed, the LED light flashes and a shutter sound is heard, simulating a photograph being taken. Although referred to as a “key ring”, this item is not a utilitarian article intended to organize, carry and store keys. Instead, this is an electronic novelty article that can be used all year round. The applicable subheading for the Santa Claus Electronic Novelty Item will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. The applicable subheading for the Camera Electronic Novelty Item 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division