The tariff classification of a ribbon with LED light from Taiwan

N233196 September 28, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Tom Staub Interfreight Harmonized Logistics, Inc. 221 Sheridan Blvd. Inwood, NY 11096 RE: The tariff classification of a ribbon with LED light from Taiwan Dear Mr. Staub: In your letter dated September 12, 2012, on behalf of Artistic Ribbon, Inc., you requested a tariff classification ruling. A sample of the ribbon was submitted with your letter. The item under consideration, referred to as “LiTex Light Your Life”, is described as the “textile ribbon with light”. The battery operated ribbon is made of polyester fabric with a metal wire running along its edges. A string of LED lights is imbedded in the center throughout the entire length of the ribbon with an on/off switch at one end. As imported the ribbon measures approximately 1/4 inch wide by 36 inches long, but, can be cut to any length. The applicable subheading for the ribbon with 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division