N035279 N0 Ruling Active

The tariff classification of a tap light lamp from China.

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

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The Ultrabright 5-LED light is a battery-operated tap light lamp in an oblong plastic housing measuring approximately 5.75 inches long by 1.5 inches wide by 1 inch high at its widest points. It features 5 recessed light emitting diode (LED) bulbs and reflectors under a clear plastic lens. The lights are illuminated by depressing the lens. Adhesive-backed hook-and-loop tape allows the Ultrabright 5-LED Light to be mounted on any flat surface.

CBP rationale

The applicable subheading for the Ultrabright 5-LED Lights, SKU No. 74100 and 74110, 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

N035279 August 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 tap light lamp from China. Dear Ms. Ramsey: In your letter dated August 1, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Ultrabright 5-LED Light, SKU No. 74100/Single unit and SKU No. 74110/Set of three 74100s packaged together. A sample was submitted with your ruling request and will be returned to you. The Ultrabright 5-LED light is a battery-operated tap light lamp in an oblong plastic housing measuring approximately 5.75 inches long by 1.5 inches wide by 1 inch high at its widest points. It features 5 recessed light emitting diode (LED) bulbs and reflectors under a clear plastic lens. The lights are illuminated by depressing the lens. Adhesive-backed hook-and-loop tape allows the Ultrabright 5-LED Light to be mounted on any flat surface. The applicable subheading for the Ultrabright 5-LED Lights, SKU No. 74100 and 74110, 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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