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

Ms. Lianne Garcia
Stockroom Inc.
2807 W. Sunset Blvd
Los Angeles, CA 90026

RE: The tariff classification of a plasma neon wand from China.

Dear Ms. Garcia:

In your letter dated April 05, 2011, you requested a tariff classification ruling.

The item concerned is referred to as a Tesla plasma neon wand. This device consists of a Tesla coil and various other electrical components housed within a 9.5 inch plastic handle with an approximately 5 inch circumference. One end the handle incorporates an electric cord, for connects to a standard household electrical outlet, and an intensity control knob; the other end incorporates an electrical connection socket. This device is packaged with 4 interchangeable attachments. Each attachment is made from a glass tube that incorporates a metallic electrical connector on one end. Each glass tube is filled with various gases and is of a different shape and size.

In use, an attachment would be placed into the connection socket and the handle would be plugged into an electrical outlet. As the intensity knob is turned the gases within the glass tube will begin to glow. When the glass tube is placed near a person’s skin, an electric shock is transmitted from the glass tube to the skin. Depending on the intensity setting the shock can be mild or stronger. When placed directly on the skin the electrical current provides more of a warming sensation. The various shapes of the glass tubes provide different sensations due to how they deliver the electric current, i.e., spread the current over a greater area or pinpoint the current to a smaller area of the skin. This device is used to electrically stimulate the nerves in the area of the skin touched by the glass tube. The lower intensity settings may provide a tingling sensation while the stronger intensities may provide a more painful sensation. This device is intended for use as an erotic, adult play device.

The applicable subheading for the Tesla plasma neon wand will be 8543.70.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Electrical machines and apparatus…: Other machines and apparatus: Other: Other: For electrical nerve stimulation”. The rate of duty will be Free.

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