CLA-2-94: RR: NC: 1:108 L85210
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of flood lamp from China.
Dear Mr. Stinson:
In your letter dated May 13, 2005 you requested a tariff classification ruling.
The item in question is a flood light without a bulb (sample included). The flood lamp can be mounted upon a wall or spiked in the ground. Both positions provided the user with illuminated light at their choice of direction. The item is a complete flood lamp unit with a power cord. It is made of plastic for safe use outdoors and must be plugged into an external source of power.
You have indicated a possible classification under HTS provision 8536.61.00. Please note that this office disagrees with your position. The item does not conform to heading 8536 as electrical apparatus for switching or protecting electrical circuits. It is classified in a more specific provision.
The applicable subheading for the flood lamp will be 9405.40.80, Harmonized Tariff Schedule of the United States (HTS), which provides for Other electrical lamps and lighting fittings: Other. The rate of duty will be 3.9 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 Michael Contino at 646-733-3014.
Robert B. Swierupski