The tariff classification of wall mounted light.

NY M83303 June 8, 2006 CLA-2-95: RR: NC: 1:108 M83303 CATEGORY: Classification TARIFF NO.: 9405.10.80 Mr. Patrick Gallagher Gallagher Transport International Inc. PO Box 39005 Denver, CO 80239 RE: The tariff classification of wall mounted light. Dear Mr. Gallagher: In your letter dated May 24, 2006, on behalf of Cyberlux, you requested a tariff classification ruling. The item in question is a multi-purpose light denoted as the “Everon” (sample provided). The light is oval shaped, battery operated and made of plastic. It is designed for placement on a wall and used as lighting for a darkened area. Its rear cover incorporates the necessary screw holes for wall mounting purposes. It does not need an external source of power so it can fully operate in times of power outages. You have indicated a possible classification under HTS subheading 8513.10.4000 as a portable electric lamp. Upon examination of the sample it is evident to this office that this item is designed for wall mounting and not as a portable light to be carried on one’s person. Classification will be accordingly. The applicable subheading for the “Everon” light will be 9405.10.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings … not elsewhere specified or included … Chandeliers and other electric ceiling or wall lighting fittings … Other. The general rate of duty will be 3.9 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 Michael Contino at 646-733-3104. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division