The tariff classification of a cabinet light from China.

N122737 September 24, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a cabinet light from China. Dear Ms. Pendris: In your letter dated September 2, 2010, you requested a tariff classification ruling. The merchandise under consideration is the 3 Super Bright LED (light emitting diode) Cabinet Light, item number 64975. A sample was submitted with your ruling request and will be returned to you. The 3 Super Bright LED Cabinet Light is a battery powered light consisting of a plastic housing with an adjustable lamp head. The submitted sample has a rectangular plastic housing measuring approximately 4 inches by 2½ inches and is 1¼ inches deep. On the back of the housing is two teardrop shaped mounting holes and a removable battery cover for installing three “AAA” size batteries. The lamp head measures approximately 1 inch square by ¾ of an inch deep and features three LED lamps and a reflector under a clear lens. The lamp head is connected to the housing by a swivel bracket that allows it to pivot and rotate up to 320º for ideal light positioning. A push-button switch located on the side of the housing is provided for two light settings (bright and dim) and off. Included with the cabinet light are two mounting screws with plastic wall anchors for hard mounting the light, and two adhesive-backed self-stick hook and loop fasteners for an alternative mounting system. The cabinet light can be mounted under kitchen cabinets or placed in offices, closets, on shelving or virtually anywhere light is needed. The applicable subheading for the 3 Super Bright LED Cabinet Light, item number 64975 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