CLA-2-85:OT:RR:NC:N4:110
Mr. Ian Cao
C & C Customs Brokerage Inc.
9111 S. La Cienega Blvd., # 210
Inglewood, CA 90301
RE: The tariff classification of an LED Work Light from China
Dear Mr. Cao:
In your letter received by this office on May 16, 2014, on behalf of your client Primeline Tools, Inc., you requested a tariff classification ruling.
The merchandise under consideration is identified as the Pivoting Worklight/Flashlight, Item Number 24-458. Based on the sample and the information provided, Item Number 24-458 consists of an oval plastic housing measuring approximately 7 3/4 inches long by 2 inches in diameter at its widest points. The housing contains a clear rectangular side lens measuring 2 by 3 1/2 inches that is equipped with 28 LED lamps. There is an On/Off button switch in the center of the housing. The item features a pivoting U-shaped base with 2 built-in magnets attached to the base, enabling the item to free stand on flat surface or to be mounted on a metal surface. The end of the housing features a light head containing 5 LED lamps for projecting a beam of light forward. Also, there is a built-in magnet in the back of the work light that allows it to be mounted to a metal surface, and a plastic hook in the end for hanging. The work light is powered by 3 AA batteries, which are located inside the housing. The sample will be returned to you.
The applicable subheading for the Pivoting Worklihgt/Flashlight, Item Number 24-458, will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos): Lamps: Other." The general rate of duty will be 3.5 percent ad valorem.
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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division