CLA-2-85:RR:NC:1: 112 H82821

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd., suite 728
Long Beach, CA 90802

RE: The Tariff Classification of a “Squall Lightning Display” from Korea.

Dear Ms. Denny:

In your letter dated June 14, 2001, on behalf of Z Cube LLC, you requested a tariff classification ruling.

The Squall Lightning Display is made of a clear glass dome on a plastic base. The inside of the dome features a Pocari Ion Supply Drink can. When turned on, the glass dome produces a luminated lightning affect. The applicable subheading for the “Squall Lightning Display” will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus,..., not specified or included elsewhere in Chapter 85, HTS. The general rate of duty will be 2.6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7049.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division