CLA-2-85:OT:RR:NC:N1:112

Allison Matthies - Attorney-in-Fact
Global Trade Operations - Target
7000 Target Parkway N
NCD-0456
Brooklyn, Park, MN 55445

RE: The tariff classification of a programmable remote control from China

Dear Ms. Matthies:

In your letter dated December 16, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested.

The item concerned is a programmable infrared remote control (DPCI# 044-15-0473). It measures approximately 8 3/8 inches in length by 4 3/8 inches in width. This remote control incorporates a variety of keypad/control buttons. It operates via infrared technology. It allows the user to control/operate up to six types of home entertainment devices (TVs, VCRs, DVD, satellite and cable). The item operates on two “AAA” batteries.

The applicable subheading for the programmable infrared remote control (DPCI# 044-15-0473) 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 (646) 733-3008.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division