CBP Ruling N204306 — The tariff classification of a task light from China.

Tariff classification

Headings: 9405

Product description

The item under consideration is identified as an LED (light emitting diode) Flex Light. Literature submitted with your ruling request indicates that the LED Flex Light is a general purpose examination light. The LED Flex Light consists of 3 LED lights encased within a round metal lamp head connected to a dual reinforced flexible metallic tube measuring approximately 40 inches in length. The flexible tube or neck is attached to a base that contains the electronics for the light and a power cord. The base provides a means of mounting the flex light to a mobile stand or wall mount when not in use. From the information that you have provided, the LED Flex Light is not intended for surgical use, it is designed for use as a general examination light. The flexible neck allows the user to adjust the light to any angle or position, providing illumination where needed.

CBP rationale

The applicable subheading for the LED Flex Light will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included: Other electric lamps and lighting fittings: Of base metal: Other.

Full text

N204306 February 27, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Mr. Mark R. Blair International Medical Supply, LLC 94 Medallion Drive Rochester, NY 14626 RE: The tariff classification of a task light from China. Dear Mr. Blair: In your letter dated February 13, 2012, you requested a tariff classification ruling. The item under consideration is identified as an LED (light emitting diode) Flex Light. Literature submitted with your ruling request indicates that the LED Flex Light is a general purpose examination light. The LED Flex Light consists of 3 LED lights encased within a round metal lamp head connected to a dual reinforced flexible metallic tube measuring approximately 40 inches in length. The flexible tube or neck is attached to a base that contains the electronics for the light and a power cord. The base provides a means of mounting the flex light to a mobile stand or wall mount when not in use. From the information that you have provided, the LED Flex Light is not intended for surgical use, it is designed for use as a general examination light. The flexible neck allows the user to adjust the light to any angle or position, providing illumination where needed.The applicable subheading for the LED Flex Light will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 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

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