The tariff classification of an LED umbrella light from China.

N087667 December 16, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an LED umbrella light from China. Dear Ms. Aldinger: In your letter dated November 20, 2009 you requested a tariff classification ruling. The merchandise under consideration is the LED Umbrella Light, item number 9007527. A sample was submitted with your ruling request and will be returned to you. The LED Umbrella Light is a ring-shaped plastic lamp measuring approximately 2 ¾ inches high at its highest point, with an outside diameter of 7 ¾ inches and an open inside diameter of 2 ¼ inches. The two halves of the ring snap together, and may be separated for placement around a patio table umbrella stem. Two spring-loaded clamps within the inner ring secure the light to the umbrella stem at the user’s preferred height. The LED Umbrella light features four clusters of 5 LED (light emitting diode) bulbs and a reflector under clear lenses, and is powered by means of 3 “AA” batteries or an included detachable AC adapter. A push-button switch located on the side of the housing turns the light on and off. The LED Umbrella Light and AC adapter are packaged together ready for retail sale in a cardboard box, and meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on a set as a whole its essential character. The LED Umbrella Light clearly provides the essential character of the set. The applicable subheading for the LED Umbrella Light, item number 9007527, 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