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NY M85281

July 25, 2006

CLA-2-95:RR:NC:SP:225 M85281


TARIFF NO.: 9503.80.0000

Mr. Kenneth R. Paley
Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street
New York, NY 10004

RE: The tariff classification of a “Digital Light Studio” from China.

Dear Mr. Paley:

In your letter dated July 14, 2006, on behalf of your client, Radica USA, Ltd., you requested a tariff classification ruling.

You submitted a sample of a “Digital Light Studio” (no item number), which is being returned upon your request. The item is a battery-operated device featuring a transparent plastic purple dome that measures approximately 3-1/4” in height x 4” in diameter that contains inside of it a horizontal printed circuit board assembly and four vertical rows of eight red light emitting diodes (LEDs). When the device is turned on, a motor causes the printed circuit board and the LEDs to spin at a rapid speed while the LEDs go on and off at rates too fast for the eye to see, thereby creating an illusion of an animated three-dimensional display inside the plastic dome. The plastic dome is attached to a plastic unit that measures approximately 2-1/2” at its uppermost height x 7” across x 9” in length and features pushbuttons, switches and knobs, which enables the user to select preprogrammed images to display and modify, or create images that can be saved for later display. The device provides no utilitarian illumination and cannot be hooked up to other electronic devices. Instead it is considered a toy, as it is designed to provide manipulative play by allowing the user to select, view, manipulate, distort and “animate” more than one hundred built-in displays for one’s amusement or to save up to four of one’s own displays and manipulate them.

The applicable subheading for the “Digital Light Studio” will be 9503.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys and models, incorporating a motor, and parts and accessories thereof." The 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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