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NY N008232




March 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8543.70.9650

Ms. Keisha Clock
International Accounts Assistant
Fascinations Toys & Gifts, Inc.
19224 Des Moines Way S. Suite 100
Seattle, Washington 98148

RE: The tariff classification of Nature’s Fire Underwater Volcano from China.

Dear Ms. Clock:

In your letter dated March 13, 2007, you requested a tariff classification ruling.

The item concerned is the Nature’s Fire Underwater Volcano. This unit is a 9.7 inch x 7.3 inch x 2.5 inch clear acrylic container. Affixed to the bottom of the acrylic container is a 3-inch high PVC plastic volcano sculpture. The volcano houses an electric water pump. The container has multiple colored LED lights across the top which provide “color-changing effects.” Red and clear PVC plastic beads are included with this product. There is an On/Off switch on the back, an On/Off button on the front and an auto-shut off feature which will power off the unit after four hours. The unit operates using the included 110V power adapter.

In use, the Nature’s Fire Underwater Volcano is filled with water and the colored PVC beads are added. The electric pump, directs water and the colored beads through the top of the volcano, while the colored LED lights add an interesting effect. The entire illusion/effect is that of an erupting volcano.

In your ruling request you propose classification under subheading 9505.90.6000 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “ Festive, carnival or other entertainment articles: Other: Other”. The Nature’s Fire Underwater Volcano would not be classified under this subheading due to the fact that it does not have a recognized festive motif nor is it tied exclusively to any recognized festive holiday.

The applicable subheading for the Nature’s Fire Underwater Volcano 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 Steve Pollichino at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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