The tariff classification of a grill light from China.

N101560 April 28, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Eric Gibson Elumx LLC 119 Flat Creek Trail Fayetteville, GA 30214 RE: The tariff classification of a grill light from China. Dear Mr. Gibson: In your letter dated April 15, 2010, you requested a tariff classification ruling. The merchandise under consideration is the GL-200 Handle Mounted Barbecue Grill Light. The GL-200 provides light similar to that of a portrait light, being T-shaped in design, and comprised of a cylindrical plastic light head measuring approximately 7 inches wide with a diameter of approximately 1¾ inches, and featuring 8 LED (light emitting diode) bulbs arranged in a row along the entire length on one side of the light head. One end of the light head features an on/off push-button switch for manual operation; the light also features an automatic timer shut off unit that will turn the light off after 15 minutes avoiding unwanted battery drain. The light head is connected to a telescoping steel tube measuring approximately 6¾ inches long by 1 inch in diameter which extends out to a length of 9¾ inches, with an attached plastic C-clamp designed to secure the light to nearly any size or shaped grill handle. The light head is capable of rotating back and forth in order to position the light for optimal illumination of the cooking area, and may be removed for use away from the grill. The GL-200 is powered by 3 “AAA” batteries stored in the light headf. From the information you provided, the plastic components make up the majority of the GL-200, and provide the essential character of this light. The applicable subheading for the GL-200 Handle Mounted Barbecue Grill Light 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