The tariff classification of an electric work light from China.

NY D81389 August 31, 1998 CLA-2-94:RR:NC:2:227 D81389 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Michele I. Smith Sears, Roebuck and Co. 3333 Beverly Rd. BC 172A-A Hoffman Estates, IL 60179 RE: The tariff classification of an electric work light from China. Dear Ms. Smith: In your letter dated August 13, 1998, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a craftsman work light, stock number 83915, which consists of the following components: a) a plastic handle, measuring approximately 6 3/4 inches long, with a top fixture to accommodate an incandescent bulb. The handle also possesses an on/off switch mechanism, a grounded outlet and a circuit breaker. b) a metal bulb guard with lamp reflector, measuring about 6 inches long, with an extended metal strip for grounding and top hook for hanging. c) a plastic reel, measuring about 6 inches in diameter by 2 1/4 inches in depth, that features a 20 foot retractable electric cord that is affixed to the above handle. The top portion of the reel possesses a loop- like attachment for hanging purposes. d) a metal mounting base with hook and screws for holding the reel. The applicable subheading for this plastic work light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. 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 letter 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 George Kalkines at 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division