CLA-2-85:RR:NC:MM:109 F81636

Mr. Harold W. Stewart
The I.C.E. Company, Inc.
P.O. Box 610583
Dallas/Fort Worth Airport, TX 75261-0583

RE: The tariff classification of a lamp and inverters from China and Hong Kong

Dear Mr. Stewart:

In your letter dated January 4, 2000, you requested a tariff classification ruling on behalf of E.L. Specialists, Inc. of Plano, Texas.

The merchandise is described in your letter as being two inverters and a lamp. The lamp is, in size, similar to a business card and is supposed to light up when plugged into a power source. There are also two inverters. One inverter is the size of a hand-held calculator while the other one is about 1” square. The inverters are used as power sources for an electroluminescent lamp, which is used in back lighting for liquid crystal displays (LCD) and keyboards. Samples of the lamp and the inverters were submitted to this office. The applicable subheading for the inverters will be 8504.40.9570, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical transformers, static converters… and inductors; parts thereof: Static converters: Other: Inverters.” The rate of duty will be 1.5 percent ad valorem.

The applicable subheading for the lamp will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Lamps and lighting fittings including searchlights and spotlights and parts thereof…illuminated signs illuminated nameplates and the like, having a permanently fixed light source, and parts thereof… Illuminated signs, illuminated nameplates and the like: Of base metal: Other.” The rate of duty will be 5.3 percent ad valorem.

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 Eileen S. Kaplan at 212-637-7048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division