CLA-2-85:OT:RR:NC:N4:112

Sally Liao
Pan Asians Creations Limited
Unit 713, 7/F, Tower 1
Harbor Center
1 Hok Cheung Street
Hunghom, Hong Kong
China

RE: The tariff classification of “Pumpkin-Face” pathway markers from China

Dear Ms. Liao:

In your letter dated October 27, 2015, you requested a tariff classification ruling.

The item in question is a set of “Pumpkin-Face” pathway markers (Item # 630323776). The set consists of three plastic pumpkins mounted on plastic stakes. This electronic device incorporates lights, a sound effects module and a sound sensor. It is powered by three AA batteries which are included. This device is used to provide Halloween style lighting and sound effects.

The applicable subheading for the “Pumpkin-Face” pathway markers (Item # 630323776) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: 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 [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division