The tariff classification of a tap light from China.

N057118 April 21, 2009 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Mei Li Marubeni America Corporation 375 Lexington Avenue, 6th Floor New York, NY 10017 RE: The tariff classification of a tap light from China. Dear Ms. Li: In your letter dated April 7, 2009, you requested a tariff classification ruling. The merchandise under consideration is identified as the Touch’N Lite (Model Number KN200G). This light is a battery-powered disk-shaped tap light constructed of plastic and measures approximately 5½ inches in diameter. It consists of a round plastic outer housing with a clear plastic dome lens mounted within the center of the housing. Under the lens are three Light Emitting Diodes (LEDs) and a reflector. On the back of the housing is a teardrop shaped mounting hole and removable battery door for installing the four “AA” Alkaline batteries, which are included with the tap light in a plastic blister pack ready for retail sale. On the side of the housing is a rotary type automatic shut-off timer switch, which is used to adjust the amount of time the light will stay on, from 1 to 5 minutes once it is energized. The tap light is energized by depressing the plastic dome. The tap light can be attached to any flat surface virtually anywhere temporary light is needed. The applicable subheading for the Touch’N Lite (Model Number KN200G) will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…not elsewhere specified or included…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