CLA-2-85:OT:RR:NC:N1:112
Una Gauthier
CVS Onsite Import Client Liaison
Barthco International, Inc. division of Ozburn-Hessey Logistics
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a “Lighted Scary Shimmer Silhouette” from China
Dear Ms. Gauthier:
In your letter dated May 15, 2008, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The item concerned is referred to as a “Lighted Scary Shimmer Silhouette” (Item #456196). The item is actually an illuminated picture/decoration. It is oval in shape and measures approximately 14 inches in width by 18 inches in length. The silhouette portion of this item is made of PVC and features a black skeleton face on a red “shimmer” background. Secured to the back of the silhouette is a plastic backing in which an electric cord containing 10 mini white lights is housed. The lights are located at various locations behind the silhouette picture. Attached to the top of this item is a suction cup, used for attaching the device to any type of smooth surface.
In use, this item would be secured to a window by its attached suction cup. When the item is plugged in, the black skull face is illuminated through the red portion of the “shimmer” silhouette, creating a decorative effect. This item does not provide any useful or meaningful light. The lights bulbs incorporated in this device are used only to illuminate the item itself.
The applicable subheading for the “Lighted Scary Shimmer Silhouette” will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical…apparatus, having individual functions, not specified or included elsewhere…: Other…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 Steve Pollichino at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division