CLA-2-85:OT:RR:NC:N4:110
Mr. Ray Reel
National Pen Tennessee
342 Shelbyville Mills Road
Shelbyville, TN 37160
RE: The tariff classification of an LED light from China
Dear Mr. Reel:
In your letter dated April 6, 2015, you requested a tariff classification ruling. A representative sample was submitted with your ruling request and will be returned to you.
The merchandise under consideration is identified as the Magnetic Light Bar, SKU# QAH. Based on the sample and the information provided, the item is comprised of an oval-shaped plastic housing measuring approximately 1.5 inches in diameter by 6.25 inches tall. The front housing features a translucent rectangle-shaped lens measuring approximately 2.5 inches long by 0.5 inch wide, containing 3 LED lamps. The item is equipped with 2 built-in magnets on the back (for mounting on a metal surface) and an On/Off button switch on the front. The light features flash and steady modes that are controlled by pressing the button.
The applicable subheading for the Magnetic Light Bar, SKU# QAH 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
National Commodity Specialist Division