The tariff classification of LED landscape light from China
Issued April 16, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.40.6000
Headings: 9405
Product description
The item which is described as the “LED (light emitting diode) Landscape Light, Be Air number 0284339” is a low-voltage ground light comprised of a fixture, a down rod, a ground stake with cover and a base plate. These components are screwed together forming the light. The fixture’s wire is to be inserted and pressed into the provided contact plate and the primary wire, which is sold separately, is placed flat and aligned with the rib on the bottom base. The item is made of metal and measures 2.6 inches by 2.4 inches by 20.7 inches. The LEDs provide an equivalent of 20 Watts of incandescent lamp light. The light is intended for outdoor use.
CBP rationale
The applicable subheading for the “LED (light emitting diode) Landscape Light, Be Air number 0284339” will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.
Full text
N239998 April 16, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Mr. Stephen C. Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of LED landscape light from China Dear Mr. Liu: In your letter dated March 15, 2013, on behalf of your client Bel Air Lighting, Inc., you requested a tariff classification ruling. A sample was submitted and will be returned as requested. The item which is described as the “LED (light emitting diode) Landscape Light, Be Air number 0284339” is a low-voltage ground light comprised of a fixture, a down rod, a ground stake with cover and a base plate. These components are screwed together forming the light. The fixture’s wire is to be inserted and pressed into the provided contact plate and the primary wire, which is sold separately, is placed flat and aligned with the rib on the bottom base. The item is made of metal and measures 2.6 inches by 2.4 inches by 20.7 inches. The LEDs provide an equivalent of 20 Watts of incandescent lamp light. The light is intended for outdoor use. The applicable subheading for the “LED (light emitting diode) Landscape Light, Be Air number 0284339” will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…: 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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