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N022721 N0 Ruling Active

The tariff classification of a lamp from China.

Issued February 21, 2008 by U.S. Customs and Border Protection.

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N0 N022721 (February 21, 2008)

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

It consists of a plastic dome-shaped lamp housing which measures approximately 1.5 inches in diameter and consists of 4 LED bulbs, a reflector, and a clear plastic lens. The lamp housing is attached to a thin plastic-coated flexible metallic tube measuring approximately 12.25 inches long, which is attached to a plastic body measuring approximately 5.25 inches high by 1.25 inches wide by .75 inches deep. The lamp body features an on-off rocker switch, a DC adapter socket, and a compartment which houses 3 “AAA” batteries. The lamp body is supported by a magnetized base measuring approximately 3.25 inches in diameter that permits the lamp to be affixed to any metal surface for hands-free use.

CBP rationale

The applicable subheading for the LED Light with Magnetized Base, item number 59890 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.

Full text

N022721 February 21, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a lamp from China. Dear Ms. Ramsey: In your letter dated January 29, 2008, you requested a tariff classification ruling. The merchandise under consideration is the LED Light with Magnetized Base, item number 59890. A sample was submitted with your ruling request and will be returned to you. It consists of a plastic dome-shaped lamp housing which measures approximately 1.5 inches in diameter and consists of 4 LED bulbs, a reflector, and a clear plastic lens. The lamp housing is attached to a thin plastic-coated flexible metallic tube measuring approximately 12.25 inches long, which is attached to a plastic body measuring approximately 5.25 inches high by 1.25 inches wide by .75 inches deep. The lamp body features an on-off rocker switch, a DC adapter socket, and a compartment which houses 3 “AAA” batteries. The lamp body is supported by a magnetized base measuring approximately 3.25 inches in diameter that permits the lamp to be affixed to any metal surface for hands-free use. The applicable subheading for the LED Light with Magnetized Base, item number 59890 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. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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