The tariff classification of storage clipboard with light bar from China

N187936 October 25, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000; 9405.40.8000 Ms. Eileen T. Hennessy DSV Air & Sea 480 McClellan Highway, Suite 301 East Boston, MA 02128 RE: The tariff classification of storage clipboard with light bar from China Dear Ms. Hennessy: In your undated letter, received in this office on October 7, 2011, on behalf of Saunders Mfg. Co. Inc., you requested a tariff classification ruling. A sample identified as “The Lite-n-Write Storage Clipboard” was included with your letter, and is being returned as you requested. The product is in the form of a lidded container measuring approximately 9 ¼ inches in width by 14 ½ inches in length by 1 ¼ inches in depth. The container has an unfitted interior compartment designed to hold stationery supplies such as paper, pens, pencils and erasers. The compartment closes by means of a slide lock tab at the bottom. A metal clip is riveted to the top surface to hold papers in place. The top is smooth so that it can act as a writing surface. The product functions as a portable work station or desk. You state that it is used for purposes such as field recording, evidence handling, parking enforcement and mobile storage. A light bar clips into two slots above the metal clip, providing illumination to the top work surface. The light bar operates by means of 4 LED’s powered by 4 batteries that will be included with the clipboard. The light bar may also be imported separately. When imported as a separate component from the storage clipboard, the batteries will not be included. You suggest classification in subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for portable electric lamps designed to function by their own source of energy. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the storage clipboard with light box in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In this case, the essential character of the clipboard/light box composite is imparted by the storage clipboard component. The lidded compartment provides not only a writing surface but a means of storage. It also predominates overwhelming by bulk, weight and value over the light bar. The lighting component merely enhances the function of the storage clipboard component. You suggest classification of the separately imported light bar in subheading 8543.70.9650, HTSUS, which provides for electrical machines and apparatus. The light is more specifically provided for as an electric lamp and light fitting of heading 9405 of the tariff. The applicable subheading for the Lite-n-Write Storage Clipboard, whether imported with or without a light bar, will be 3926.10.0000, HTSUS, which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for separately imported light bars will be 9405.40.8000, HTSUS, which provides for lamps and lighting fittings…other electric lamps and lighting fittings: other. The 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division