The tariff classification of a talking pumpkin light from China

N155496 March 31, 2011 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a talking pumpkin light from China Dear Ms. Tsiavos: In your letter dated March 21, 2011, you requested a tariff classification ruling. The item concerned is referred to as Strobing Light & Pumpkin Talker (Item# 94647). The product consists of a battery-operated LED light and an electric sound module, within a round plastic orange housing. The plastic housing measures 9.2 centimeters in diameter and incorporates three LED lights which come in all white or in red, blue and green. It operates on three AAA batteries which are included. On the back of the housing is an “On/Demo/Light” switch. The front of the housing has a “Try Me” button. The product is meant to be placed inside of a pumpkin. The device has three modes of operation: the “light” mode with no sound; the “demo” mode with both sound and light as the button is pressed; and the “on” mode with continuous light and sound. The applicable subheading for the Strobing Light & Pumpkin Talker (Item# 94647) 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 Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division