The tariff classification of pathway markers with sound from China

N250650 March 12, 2014 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of pathway markers with sound from China Dear Ms. Schab: In your letter dated February 17, 2014, you requested a tariff classification ruling on behalf of your client, Rite Aid Corp. The merchandise in question is known as the S/3 Scary-Skull-Face Candle Pathway Markers (item # 4301-18069). This product consists of a battery-operated LED light set attached to an electrical sound module. The sound module is encased in a black rectangular plastic housing. Halloween sound effects are controlled by the sound module. The item incorporates three evenly spaced plastic skulls attached to an electrical power cord. Each skull contains an illuminated flame on top of the skull and an illuminated face on the front of the skull. The skulls incorporate black stakes which allow them to be staked to the ground. Batteries are included. The applicable subheading for the S/3 Scary-Skull-Face Candle Pathway Markers 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division