CLA-2-85:OT:RR:NC:N1:112
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of light up shoelaces from China
Dear Ms. Tsiavos:
In your letter dated July 7, 2011, you requested a tariff classification ruling.
The item concerned is a pair of light up shoelaces, Item # 4406. Each shoelace consists of a plastic “lace” and a light source. The light source consists of a small plastic housing that measures approximately two inches by one inch by a half inch. The housing incorporates an internal light, a button control switch, two loose/lock levers and two securing holes/light ports. The button control switch is used to set the light to, continuously on, fast blinking, slower blinking and off. There is a securing hole/light port and a loose/lock lever on each side of the housing. The securing holes and levers are used to attach/connect the plastic “lace” to the light source. On the back of the housing is a battery compartment. The light source operates on 2 button batteries which are included.
In use, the plastic laces are fitted to a pair of shoes like ordinary shoelaces. Then each end is connected to the light source, which would be located toward the top of the shoe. When the light source is turned on, the laces illuminate with either a steady or a flashing light.
The applicable subheading for the pair of light up shoelaces, Item # 4406 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