CLA-2-85:RR:NC:1:112 R00969
David Finkelstein
President/CEO,
LaserRave, LLC
460 NW 120th Dr.
Coral Springs, FL 33071-4025
RE: The tariff classification of a home laser show system from China
Dear Mr. Finkelstein:
In your letter dated October 20, 2004, you requested a tariff classification ruling.
The item concerned is the LaserVibe home laser show system (see below). It consists of a box containing the LaserVibe, 3 audio cables, a DC electrical cord and plug and a bracket with two screws. The LaserVibe is a pyramid-shaped item containing a diode laser with 3 input holes and two knobs on its exterior. The purpose of the LaserVibe is to project moving laser- light images when connected to an audio source.
The applicable subheading for the LaserVibe will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical machines and apparatus ... not specified or included elsewhere ...: Other machines and apparatus: Other: Other: Other: Other: Other. The rate of duty will be 2.6%.
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 Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division