The tariff classification of an LED lamp from China

N245779 September 19, 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 an LED lamp from China Dear Ms. Liu: In your letter dated August 27, 2013, you requested a tariff classification ruling. A sample was submitted and will be returned to you. The item under consideration is identified as the “24 LED Foldable Desk Light”, Item Number A014CA02915. Based upon the information contained in your ruling request, the item is an electric lamp constructed of plastic and is primarily designed to provide additional lighting in low light situations. The 24 LED Foldable Desk Light consists of a rectangular lamp head with two arms extended from the sides of the rectangular base’s end. The base measures approximately 5 inches long by 2.87 inches deep by 1.81 inches high. When the arms are fully extended, the light measures approximately 8.5 inches tall. The lamp head is populated with 24 LED (light emitting diode) lamps and measures approximately 4.25 inches long by 2.5 inches deep by 0.25 inch high. The light can be adjusted to provide illumination from different angles and heights, and it can also be folded flat to the base when not in use. It is may be powered the USB or the four “AA” size batteries located in the battery compartment inside the base. The size and shape of the 24 LED Foldable Desk Light does not allow it to be comfortably held in the hand, on the person, or to be attached to a portable article or object. However, the light’s flat base enables it to be placed onto virtually any flat surface. The applicable subheading for the 24 LED Foldable Desk Light, Item Number A014CA02915, 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, Myles B. Harmon Acting Director National Commodity Specialist Division