N068335 N0 Ruling Active

The tariff classification of a path light from China.

Issued July 23, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The merchandise under consideration is the GE LED Path Light, item number 17450. It is an indoor/outdoor battery-operated light in a square plastic housing, measuring approximately 3¼ inches high by 4¼ inches wide by 1¼ inches deep. It features 1 LED (light emitting diode) bulb under a clear plastic lens. Embedded in the front panel of the housing is a motion sensor photocell that will activate the light when the area is dark and motion is detected. The back of the housing features 2 keyhole cutouts for mounting on any flat surface virtually anywhere temporary nighttime light is needed such as decks, stairs, basements, attics, closets and walkways. The LED Path Light is powered by 4 “AA” batteries, not included.

CBP rationale

The applicable subheading for the GE LED Path Light, item number 17450 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

N068335 July 23, 2009 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Charlotte J. Chowning Jasco Products Company LLC 10 E. Memorial Road Oklahoma City, OK 73114 RE: The tariff classification of a path light from China. Dear Ms. Chowning: In your letter dated July 13, 2009 you requested a tariff classification ruling. The merchandise under consideration is the GE LED Path Light, item number 17450. It is an indoor/outdoor battery-operated light in a square plastic housing, measuring approximately 3¼ inches high by 4¼ inches wide by 1¼ inches deep. It features 1 LED (light emitting diode) bulb under a clear plastic lens. Embedded in the front panel of the housing is a motion sensor photocell that will activate the light when the area is dark and motion is detected. The back of the housing features 2 keyhole cutouts for mounting on any flat surface virtually anywhere temporary nighttime light is needed such as decks, stairs, basements, attics, closets and walkways. The LED Path Light is powered by 4 “AA” batteries, not included. The applicable subheading for the GE LED Path Light, item number 17450 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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