CLA-2-85: RR: NC: 1:108 K87346

Ms. Joanne Harmon
CVS/Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of radio remote control device from China.

Dear Ms. Harmon:

In your letter dated June 25, 2004 you requested a tariff classification ruling.

The item in question is denoted as the Special F/X Light Show Remote. It is a radio frequency remote control device composed of a radio transmitter and a receiver. It is designed to remotely turn plug-in devices on and off. It can operate through walls and from any remote location within a range of 80 feet in distance. The transmitter is battery operated and the receiver allows for up to 3 plug-in devices as it is plugged into an outside power source. HQ Ruling 957143 offers guidance in this matter. Therefore the Special F/X Light Show Remote will be classified accordingly.

The applicable subheading for the Special F/X Light Show Remote will be 8526.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio remote control apparatus. The rate of duty will be 4.9 percent ad valorem.

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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division