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NY N019586




November 20, 2007

CLA-2-94:OT:RR:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000, 9405.40.8000, 9503.00.0080

Ms. Una Gauthier
Barthco International
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of floating plastic light-up flowers, lamp, and ducks from China.

Dear Ms. Gauthier:

In your letter dated November 7, 2007, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The submitted samples will be returned to you.

Under consideration are the Floating Light Garden, item number 446495; the Underwater Light Show, item number 446496; and the Floating Light Up Derby Ducks, item number 446502.

The Floating Light Garden consists of three assorted plastic decorative flowers, each measuring approximately 1.75 inches high by 3.3 inches in diameter at their widest points. A push-button switch on the base of each flower activates an internal light that illuminates the article with a colorwash effect. However, the light does not extend to illuminating the environment in which the flower is placed. The flowers are designed to float in water to provide a decorative accent to a spa, bath, or tabletop. The flowers are powered by 3 included 1.5 volt (V) batteries each, and are packaged with an instruction manual in a plastic cylinder for retail sale.

The Underwater Light Show is a clear plastic “disco ball” designed to float in a pool or spa. It measures approximately 5.5 inches in diameter. The Underwater Light Show features a removable lid which houses a push-button on-off switch on one side, and a battery compartment for three “AA” batteries (not included) and four light emitting diode (LED) bulbs on the other. Pressing the on-off button activates the LEDs, which illuminate the sides and bottom of the pool or spa. Pressing the on-off button multiple times cycles the Underwater Light Show through five different light shows: lights stay on continuously, flash randomly, fade from one to the next , flash together or randomly with solid red, blue, and green lights. The Underwater Light Show is packaged with an instruction manual in a plastic cylinder for retail sale.

The Floating Light Up Derby Ducks consists of three identical, whimsical plastic duck figures designed to float in a pool, spa, or bath. A push-button on-off switch on the bottom of the ducks activates an internal light that illuminates the figure, but not the surrounding environment. The ducks are each powered by 3 included 1.5 V batteries, and are packaged with an instruction manual in a plastic cylinder for retail sale.

The applicable subheading for the Floating Light Garden, item number 446495, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics: Statuettes and other ornamental articles.” The general rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Underwater Light Show, item number 446496, will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the Floating Light Up Derby Duck, item number 446502, will be 9503.00.0080, HTSUS, which provides for “Dolls, other toys: Other.” The general rate of duty will be Free.

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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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