CLA-2-94:OT:RR:NC:N4:110
Ms. Linda Hamanaka
Ken Hamanaka Co. Inc.
138 Lomita St.
El Segundo, CA 90245
RE: The tariff classification of an LED lantern and a replacement magnesium bar from China
Dear Ms. Hamanaka:
In your letter dated May 4, 2017, on behalf of AWI Acquisition Co. dba Allied International, you requested a tariff classification ruling.
The merchandise is identified as the Aqua Lamp Eco-Emergency Lantern and Replacement Magnesium Bar. Based on the pictures and the information that you have provided, the Aqua Lamp Eco-Emergency Lantern consists of a cylindrical plastic base and top with clear lens and shade in the middle section. There is a magnesium bar inside and a U shaped handle on top of the lantern. It is stated that the lantern is powered by a technology that uses saltwater as an electrolyte to activate a magnesium fuel cell to power the LED lamp. Salt and water are added to the top of the lantern and it drips down to submerge the magnesium bar which powers the lantern.
It is stated that the products will be imported in two scenarios; 1) the Aqua Lamp Eco-Emergency Lantern with the magnesium bars, and 2) the replacement magnesium bar separately. The Aqua Lamp Eco-Emergency Lantern and Replacement Magnesium Bar are individually packed ready for retail sale.
The applicable subheading for the Replacement Magnesium Bar when imported separately, will be 8543.30.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter…: Machines and apparatus for electroplating, electrolysis, or electrophoresis: Other.” The rate of duty will be 2.6% 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/.
The issue of the classification of the Aqua Lamp Eco-Emergency Lantern (LED light fixture) is currently pending before the United States Court of International Trade, No. 15-00069.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part the following:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request is closely related to the issue presently pending in the Court of International Trade, we are unable to issue a classification ruling letter to you with respect to the Aqua Lamp Eco-Emergency Lantern (LED light fixture).
If you wish, you may resubmit your request for a prospective ruling after the appropriate court case have been resolved. The above referenced file is hereby administratively closed. 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 classification under heading 8543, please contact National Import Specialist Karl Moosbrugger at [email protected]. For other questions please contact National Import Specialist Hope Abada at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division