The tariff classification of LED Area Lights from China

N242453 June 24, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Katie Flanigan Gallagher Transport International, Inc. 4700 Oakland St., Suite 140 Denver, CO 80239 RE: The tariff classification of LED Area Lights from China Dear Ms. Flanigan: In your letter dated May 21, 2013, on behalf of your client Keystone Sales Group, you requested a tariff classification ruling. Samples were submitted with your letter. The merchandise under consideration is four models of Light Emitting Diode (LED) Area Lights, all of which contain LEDs covered by a shatter-resistant polycarbonate lens. The Area Lights are comprised of ABS plastic housings with base metal frames. Each light has a plastic knob on either side, which is designed for the angle adjustment and two legs/stands at the bottom, for the base adjustment. The four different models of the area lights are as follows: Model Number 504 is a smaller light containing 21 LEDs with an output of 500 lumens and measures approximately 5 inches wide by 3 inches long. This item has two legs/stands at the base for placing the light on the floor or any flat surface. The light is powered by a 6 foot AC power cord and it has an On/Off switch on the back. This model with the AC power cord is packaged together in a cardboard box ready for retail sale. Model Number 504R is a smaller light containing 21 LEDs with an output of 500 lumens and measures approximately 5 inches wide by 3 inches long. This item has two legs/stands at the base for placing the light on the floor or any flat surface. The light is powered by a 6 foot AC power cord and rechargeable lithium ion batteries. The On/Off switch is located on the back of the light. This model with the AC power cord and rechargeable lithium ion batteries are packaged together in a cardboard box ready for retail sale. Model Number 505 is a larger light with 12 LEDs with an output of 900 lumens and measures approximately 7 3/4 inches wide by 6 1/4 inches long. This item has two legs/stands at the base for placing the light on the floor or any flat surface. This item also has a handle attached above the light. This model is powered by a 6 foot AC and a 15 foot DC power cords. The On/Off switch is located on the back of the light. Model number 505 with the AC and DC power cords are packaged together in a cardboard box ready for retail sale. Model Number 505R is a larger light with 12 LEDs and an output of 900 lumens and measures approximately 7 3/4 inches wide by 6 1/4 inches long. This item has two legs at the base that serve as a stand, for placing the light on the floor or any flat surface. This item also has a handle attached above the light. Model Number 505R is powered by a 6 foot AC power cord, a 15 foot DC power cord and rechargeable lithium ion batteries. The On/Off switch is located on the back of the light. Model Number 505R with the AC and DC power cords and the batteries are packaged together in a cardboard box ready for retail sale. We agree with your classification for Models Number 504 and 505 under subheading 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. You have suggested classification for Models Number 504R and 505R in subheading 8513.10.4000 HTSUS, which provides for "[p]ortable electric lamps designed to function by their own source of energy . . . parts thereof: [l]amps: [o]ther." Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Heading 8513, HTSUS, provides for portable electric lamps designed to function by their own source of energy. The ENs to heading 85.13 state that portable electric lamps comprise two elements (i.e., the lamp proper and the source of electricity) which are usually mounted and directly connected together, often in a single case. The term "portable lamps" refers only to those lamps which are designed for use when carried in the hand or on the person. ENs 85.13 further states, they usually have a handle or a fastening device and may be recognized by their particular shapes and their light weight. The EN to heading 9405, HTSUS (EN 9405), provides, in pertinent part: Lamps and Light Fittings Not Elsewhere Specified or Included. (5) Portable lamp (other than those of heading 85.13), e.g., hurricane lamps; stable lamps; hand lanterns; miners’ lamps; quarrymen’s lamps. Based on the design, weight and function of the merchandise described above, Models Number 504R and 505R are not "portable" lamps as required by heading 8513, HTSUS. The applicable subheading for the LED Area Lights, Models Number 504, 504R, 505 and 505R will be 9405.40.6000, 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