The tariff classification of a “Twist LED Light” from China

N239884 April 18, 2013 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Cheryl L. Martin Customs Compliance Manager CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Twist LED Light” from China Dear Ms. Martin: In your letter dated March 18, 2013, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned as requested. The merchandise under consideration is identified as Item number 924532, “Twist LED Light”. The body of the light is constructed of a stick-like metal core coated with pink colored plastic material, tightly wrapped around it. The light head is oval in shape and constructed of metal core coated with pink colored plastic material. The head contains a light emitting diode (LED) under a clear plastic lens in the front, an on/off switch on the top and a battery compartment on the back. The light is operated by 3 LR44 batteries, which are included. The body of the light is constructed in such a manner that enables it to wrap around an object or stand on its own. When extended, the twisted light measures approximately 16 inches in length. It will be marketed as a reading or bedside light. The light produce a bright white light and it is recommended for reading and for travel. The applicable subheading for Item number 924532, Twist LED Light, will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy. The rate of duty will be 3.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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