The tariff classification of a magnetic LED light sphere from China.

N059581 May 20, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Daniel Seymour BISS Product Management, LLC 200 Overhill Drive, Suite C Mooresville, NC 28117 RE: The tariff classification of a magnetic LED light sphere from China. Dear Mr. Seymour: In your letter dated April 27, 2009, you requested a tariff classification ruling. The merchandise under consideration is described as the Striker Magnetic LED Light, model number 00105. A sample of and advertising literature for the Magnetic LED Light were submitted with your ruling request. The Magnetic LED Light is made of plastic and is spherical in shape with a diameter of approximately 1½ inches. On one side of the sphere is a single LED (light emitting diode) bulb, which emits a beam of light. The bulb is powered by an internal battery, and is activated by means of a two-position on-off slide switch embedded in the opposite side of the sphere. Twelve evenly spaced cylindrical protrusions over the surface of the sphere cause it to resemble a land mine in shape, and allow the sphere to be placed on any flat surface. Each protrusion is tipped with a small magnet, also allowing the Magnetic LED Light to be placed on any ferrous surface in whatever position the user requires during use. A 2¾ inch lanyard looped around one of the cylindrical protrusions permits the Magnetic LED Light to be easily transported. However, this light is not designed for use while carried on the person. The applicable subheading for the Striker Magnetic LED Light, model number 00105, 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