CLA-2-85:RR:NC:1:112 J83866

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a power stake from China

Dear Mr. Stinson:

In your letter dated April 27, 2003 you requested a tariff classification ruling.

As indicated by the submitted sample, the power stake, identified as item # W14G5431, is a three outlet power strip with a built in circuit breaker and a 12 foot extension cord. The power strip itself is housed within a plaster representation of a snowman.

The applicable subheading for the power stake, item # W14G5431, will be 8536.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other apparatus for protecting electrical circuits. The rate of duty will be 2.7 percent ad valorem.

You have proposed classification under subheading 9505.10.4020, HTS. The power stake is a totally functional item that merely incorporates a toy/festive motif. As such, it is not within the purview of subheading 9505.10.4020, 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 David Curran at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division