CLA-2-85:OT:RR:NC:N4:110

Mr. Daniel Zupko
TEAM Customs Brokerage
3400 International Airport Dr., Suite 700
Charlotte, NC 28208

RE: The tariff classification of head lamps from China

Dear Mr. Zupko:

In your letter dated July 8, 2014, on behalf of your client Pelican Products, Inc., you requested a tariff classification ruling. Samples were submitted and will be returned to you.

The merchandise is two styles of Light Emitting Diode (LED) head lamps, identified as HeadsUp Lite 2640, and HeadsUp Lite 2620. The head lamps are designed to be worn around the head for hands-free use. Both lamp styles consist of a plastic housing with a battery pack and feature adjustable textile head bands. These devices feature pivoting heads allowing the user to aim light where it is needed.

The HeadsUp Lite 2640 is equipped with one Halogen and three LED lamps that are housed behind a clear lens. This style consists of a round head light connected to the rubber strap for hard hat use, an adjustable cloth strap for bare head use, and a battery case. The light head measures approximately 2.5 inches wide by 2 inches in diameter at its widest points. This device is powered by 4 AA alkaline cells batteries (included). The HeadsUp Lite 2640 is packaged for retail sale in a blister pack.

The HeadsUp Lite 2620 is equipped with one Xenon and three LED lamps that are housed behind a clear lens. This style consists of a rubber strap for hard hat use and an adjustable cloth strap for bare head use. The light head measures approximately 2.25 inches wide by 1.75 inches in diameter at its widest points. This device is powered by 3 AAA alkaline cells batteries (included). The battery pack is built into the back of the light head. The HeadsUp Lite 2620 is packaged for retail sale in a blister pack.

The applicable subheading for the HeadsUp Lite 2640, and the HeadsUp Lite 2620 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.

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 [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division