The tariff classification of a LED USB light and a LED keychain light from China

N242174 June 17, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Alice Liu Atico International USA Inc. 501 S. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a LED USB light and a LED keychain light from China Dear Ms. Liu: In your letter dated May 14, 2013, you requested a tariff classification. The two samples under consideration are identified as the LED Flexible USB Light and LED Light Bulb Keychain, Item Number A014CA02803-WIC 272737. The good will sold in dump-display, consisting of the LED Light Bulb Keychain and the LED Flexible USB Light. The individual LED Flexible USB Light, item number 272739 is comprised of an electric plastic insulated cable having atop an LED light head in a tubular-shaped plastic housing. The LED light head measures approximately 1½ inch long and ½ inch in diameter at its widest point. The other end the cable contains a USB plug. The LED Flexible USB Light measures approximately 14 inches in length. The item is packaged in a blister pack with a cardboard insert. The individual LED Light Bulb Keychain, item number 272738 is comprised of a clear molded plastic, shaped as a light bulb and screwed into a metal base all of which resembles a conventional light bulb. The light bulb contains a LED lamp and three LR41 batteries. The light bulb measures approximately 2 inches tall by 1 inch in diameter at its widest port. A metal split key ring is attached to the light bulb via a metal O ring. The item with the batteries is packaged in a blister pack with a cardboard insert. The LED Light Bulb Keychain is considered to be a composite good made up of different components, which are classified under different headings. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The LED light in the shape of a light bulb clearly provides the essential character of this item. The applicable subheading for the LED Flexible USB Light and the LED Light Bulb Keychain, Item Number A014CA02803-WIC 272737 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