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N238338 N2 Ruling Active

The tariff classification of a LED head lamp from China

Issued March 1, 2013 by U.S. Customs and Border Protection.

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N2 N238338 (March 1, 2013)

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

The merchandise under consideration is item number A014CA02549, Light Emitting Diode (LED) head light (lamp). The head lamp features 3 white LEDs and 4 red flash LEDs mounted behind a clear lens. Attached to the lamp is an adjustable elastic headband made of 100 percent ABS material. The head lamp measures 2.36 inches wide by 1.77 inches deep by 1.77 inches high and it is operated by three AAA batteries. The LED head lamp is designed for use on a person’s head, illuminating the area being viewed by the user.

CBP rationale

The applicable subheading for item number A014CA02549, LED head lamp will be 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 (for example, dry batteries, storage batteries, magnetos)": Lamps: Other.

Full text

N238338 March 1, 2013 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Alice Liu Atico International USA, Inc. 501 S. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a LED head lamp from China Dear Ms. Liu: In your letter dated February 8, 2013, you requested a tariff classification ruling. The merchandise under consideration is item number A014CA02549, Light Emitting Diode (LED) head light (lamp). The head lamp features 3 white LEDs and 4 red flash LEDs mounted behind a clear lens. Attached to the lamp is an adjustable elastic headband made of 100 percent ABS material. The head lamp measures 2.36 inches wide by 1.77 inches deep by 1.77 inches high and it is operated by three AAA batteries. The LED head lamp is designed for use on a person’s head, illuminating the area being viewed by the user. The applicable subheading for item number A014CA02549, LED head lamp will be 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 (for example, dry batteries, storage batteries, magnetos)": Lamps: Other." The general rate of duty will be 3.5 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

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