CBP Ruling N211418 — The tariff classification of an LED lamp from China.

Tariff classification

Headings: 9405

Product description

The item under consideration is described as the FLEXiT LED Light. The information that you have provided indicates that the FLEXiT LED Light is primarily intended for hands-free use in low light situations. The FLEXiT LED Light is constructed of silicon and ABS (acrylonitrile butadiene styrene) plastic measuring approximately ? inches thick by 7 inches wide by 13 inches tall. It consists of a silicon rectangular lamp head panel extended onto an ABS plastic rectangular battery compartment through a strap neck. The lamp head panel contains 16 light emitting diode (LED) lamps with a copper wire embedded in its perimeter. The battery compartment is equipped with an on/off push-button switch and two neodymium magnets. There is a loop extended from the battery compartment for hanging the FLEXiT LED Light. The FLEXiT LED Light is designed to fold, roll, bend and tailor into numerous configurations to accommodate its use in various applications such as placement onto any flat surface, sticking to metal objects, wrapping around pipes and hanging by its loop.

CBP rationale

The applicable subheading for the FLEXiT LED 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.

Full text

N211418 April 10, 2012 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. James Burry BISS Product Development 200 Overhill Drive, Suite C Mooresville, NC 28117 RE: The tariff classification of an LED lamp from China. Dear Mr. Burry: In your letter dated March 28, 2012, you requested a tariff classification ruling. The item under consideration is described as the FLEXiT LED Light. The information that you have provided indicates that the FLEXiT LED Light is primarily intended for hands-free use in low light situations. The FLEXiT LED Light is constructed of silicon and ABS (acrylonitrile butadiene styrene) plastic measuring approximately ? inches thick by 7 inches wide by 13 inches tall. It consists of a silicon rectangular lamp head panel extended onto an ABS plastic rectangular battery compartment through a strap neck. The lamp head panel contains 16 light emitting diode (LED) lamps with a copper wire embedded in its perimeter. The battery compartment is equipped with an on/off push-button switch and two neodymium magnets. There is a loop extended from the battery compartment for hanging the FLEXiT LED Light. The FLEXiT LED Light is designed to fold, roll, bend and tailor into numerous configurations to accommodate its use in various applications such as placement onto any flat surface, sticking to metal objects, wrapping around pipes and hanging by its loop. The applicable subheading for the FLEXiT LED 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, Thomas J. Russo Director National Commodity Specialist Division

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