CLA-2-94:OT:RR:NC:N1:110
Ms. Diyonie Foster
All-Ways Forwarding International, Inc.
701 Newark Ave.
Elizabeth, NJ 07208
RE: The tariff classification of an LED Photography Lighting Kit from China
Dear Ms. Diyonie:
In your letter received by this office on August 16, 2013, on behalf of Transland Sourcing, you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you.
The merchandise is identified as the Spectro LED 14, Item Number SP-AD75. The SP-AD75 is a photography lighting kit comprised of an LED lighting fixture, a cigarette lighter adapter cable, an AC light source cable, a step down transformer and a diffuser. The SP-AD75 LED light may be powered by a 12 V DC battery (sold separately), by a cigarette lighter adapter cable or by a 120 V AC source with a step down transformer and a grounded AC plug. Fully charged, depending on the capacity of the battery, it will provide approximately 70 minutes of run time. The SP-AD75 projects a continuous light for photography. The item utilizes 1,144 LED lights installed on a 13.25 inch diameter circuit board array for an approximate output equivalent to 75 watts, and produces 120 lumens per watt. A variable dimmer knob on the back of the lamp will allow the user to control the light output between 10 percent and 100 percent. The SP-AD75 LED light contains a built in umbrella socket in the center of the circuit board array. To diffuse the light from the array, the umbrella (not included) has to be inserted in the socket. The light mounts onto any standard 5/8 inch light stand, and the mounting bracket articulates over 90 degrees vertically. The kit will be packaged together ready for retail sale.
The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), "goods put up in sets for retail sale" refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging.
The LED Photography Lighting Kit meets the definition of "goods put up in sets for retail sale." As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The lighting fixture is clearly provides the essential character of this kit.
The applicable subheading for the Spectro LED 14, Item Number SP-AD75 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem.
You have also asked whether this item is subject other government agencies restrictions. This office is not aware of any requirements mandated by other government agencies. However, we suggest that you contact the port of entry to confirm this as the time of importation nears.
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 (646) 733-3016.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division