CLA-2-94:OT:RR:NC:1:110
Ms. Traci Blackmon-Bhagat
Harbor Freight Tools
26541 Agoura Road
Calabasas, CA 91305
RE: The tariff classification of LED Lights from China
Dear Ms. Blackmon-Bhagat:
In your letter received by this office on September 6, 2013, you requested a tariff classification ruling. Samples were submitted with your request and will be returned as to you.
The merchandise under consideration is identified as the Cordless Spotlight, the Thunderbolt Magnum, the Wireless LED Puck Lights and The Mini Spotlight with 17 LEDs.
The Cordless Spotlight is a battery-powered hand-held work light. The item is comprised of a 3 inches high by 3 inches deep by 5 inches long plastic housing/battery compartment with a round lamp head. The Lamp head features an LED (light emitting diode) bulb and a reflector under a clear lens and measures approximately 3 inches high by 4½ inches in diameter at its widest points. A handle is molded to the side of the upper part of the housing with a push button switch. The Cordless Spotlight is packaged for retail sale in a plastic clamshell case with an AC adapter and car charger adapter.
The Thunderbolt Magnum is a cylindrical-shaped battery-powered hand-held work light that measures approximately 7½ inches high by 4 inches by 7 inches. The item is powered by an internal Ah Lithium -Ion battery that is located inside the housing/battery compartment. The work light’s handle features a trigger style on-off push button switch that is molded onto the side of the lower part of the plastic housing. A button situated on the side of the handle may be pushed in to lock the trigger down for a continuous beam of light. The top of the Thunderbolt Magnum contains a lamp head with an LED bulb and a reflector under a clear lens. The Thunderbolt Magnum is packaged for retail sale in a plastic clamshell case with a 4R25 6V battery to be inserted into the housing.
As imported, the Cordless Spotlight with the AC adapter and car charger adapter and the Thunderbolt Magnum with the battery both meet 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 a set as a whole its essential character. The Cordless Spotlight and the Thunderbolt Magnum clearly provide the essential character of these sets.
The Wireless LED Puck Lights consist of a plastic housing in a puck shape with an adjustable lamp head. The housing measures approximately 3½ inches in diameter and is 1¼ inches high at its widest point. Inside the housing is a removable battery cover for installing three “AAA” size batteries. The lamp head features five LED lamps and a reflector under a lens. The lamp head is connected to the housing by a swivel bracket that allows it to pivot and rotate up to 30º for ideal light positioning. An optical light sensor and a slide-button switch located on the side of the housing are provided for three light settings i.e. Light Sensor Off, High Ambient Light and Low Ambient Light. Included with the cabinet light are two adhesive-backed self-stick hook and loop fasteners. The Wireless LED Puck Lights can be mounted under kitchen cabinets or placed in offices, closets, on shelving or virtually anywhere light is needed.
The Mini Spotlight with 17 LEDs consists of a drum-shaped plastic housing with a lamp head equipped with 17 LED lamps in the reflector. The Mini Spotlight measures approximately 2 ½ inches in diameter by 3 inches long. On the other end of the spotlight there is an adjustable magnetic base enabling the spotlight to be mounted on any metal surface. There is a 12V cigarette lighter plug with a 6 feet 9 inches long cord making the spotlight accessible to various areas of the car.
The applicable subheading for the Cordless Spotlight and the Thunderbolt Magnum 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.
The applicable subheading for the Wireless LED Puck Lights will be 9405.40.8000, 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.
The applicable classification subheading for the Mini Spotlight with 17 LEDs will be 8512.20.2040, HTSUS, which provides for “Electrical lighting … equipment … of a kind used for … motor vehicles …: Other lighting … equipment: Lighting equipment: For … vehicles ….” The rate of duty will be Free.
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 subheading 8512.20.2040, please contact National Import Specialist Mathew Sullivan at (646) 733-3013. For all other issues please contact National Import Specialist Hope Abada at (646) 733-3016.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division