CLA-2-85:OT:RR:NC:N1:112
Ms. Melissa Fox
Vandegrift
One Evertrust Plaza
Jersey City, NJ 07302
RE: The tariff classification of light-up shoelaces from China
Dear Ms. Fox:
In your letter dated October 13, 2011, you requested a tariff classification ruling on behalf of your client, Das Inc.
The item concerned is a pair of light-up shoelaces. There are four style numbers: KL743BLU (blue), KL743ORG (orange), KL743RED (red), and KL74360PW (Power Wing consisting of all 3 colors). Each shoelace consists of a plastic lace containing an LED light source. The LED light source consists of a small plastic housing that measures approximately 2 ¼ inches by one inch. The housing incorporates an internal light emitting diode (LED), a button control switch, two loose/lock levers and two securing holes/light ports. The button control switch is used to set the LED 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 LED light source. On the back of the housing is a battery compartment. The LED light source operates on two CR2032 batteries which are included.
In use, the plastic lace is laced to a shoe like an ordinary shoelace. Then each end is connected to the LED 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 glowing light or a flashing light.
The applicable subheading for light-up shoelaces 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