The tariff classification of an LED light from China.

N197096 January 6, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Dennis A. Morse BDP International Inc. 2721 Walker Ave. NW Grand Rapids, MI 49504 RE: The tariff classification of an LED light from China. Dear Mr. Morse: In your letter dated December 9, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The merchandise under consideration is the ORA Pool & Patio Light, Item Number K950. A sample of the light was submitted with your ruling request and will be returned to you. From the information and sample that you have provided, the ORA Pool & Patio Light consists of a white globe-shaped lamp cover/diffuser, a round charging base and a wireless remote control. The diffuser is made of plastic and measures approximately 10 inches in diameter with a flat bottom and features a single push-button switch for on/off and color selection. Illumination is provided by LED (light emitting diode) lamps mounted to the inside bottom of the globe diffuser. The base, also made of plastic, features a two-prong charger port for recharging the lamps internal battery by induction and a power port/socket. A class 2 power unit with a 6 foot long cord is provided with the light. When fully charged, the lamp may be removed from the base and placed onto any flat surface for indoor and outdoor use. The applicable subheading for the ORA Pool & Patio Light, Item Number K950, 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, Thomas J. Russo Director National Commodity Specialist Division