N246311 N2 Ruling Active

The tariff classification of an LED book light from China

Issued October 29, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

The item under consideration is identified as the 12 LED Magnifier Book Light, Item Number A014CA02357. From the information you have provided, Item Number A014CA02357 is principally designed for use as a book light and may be used as desktop light. Item Number A014CA02357 is comprised of a rectangular plastic housing base with a built-in clip. The item measures approximately 5.51 inches wide by 1.97 inches deep by 0.75 inch thick. A metal 9 inch long goose neck with a circular top lamp head is extended from one end of the housing. The lamp head measures approximately 3 inches in diameter and 0.75 inch thick. The magnifying glass, which is located in the center of the lamp head, can be adjusted to direct the light where it is needed. The light is powered by a three “AAA” size batteries and has a toggle on/off switch mounted in the housing.

CBP rationale

The applicable subheading for the 12 LED Magnifier Book Light, Item Number A014CA02357 will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Other.

Full text

N246311 October 29, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Alice Liu Atico International USA, Inc. 501 S. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of an LED book light from China Dear Ms. Liu: In your letter dated September 6, 2013, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned to you. The item under consideration is identified as the 12 LED Magnifier Book Light, Item Number A014CA02357. From the information you have provided, Item Number A014CA02357 is principally designed for use as a book light and may be used as desktop light. Item Number A014CA02357 is comprised of a rectangular plastic housing base with a built-in clip. The item measures approximately 5.51 inches wide by 1.97 inches deep by 0.75 inch thick. A metal 9 inch long goose neck with a circular top lamp head is extended from one end of the housing. The lamp head measures approximately 3 inches in diameter and 0.75 inch thick. The magnifying glass, which is located in the center of the lamp head, can be adjusted to direct the light where it is needed. The light is powered by a three “AAA” size batteries and has a toggle on/off switch mounted in the housing. The applicable subheading for the 12 LED Magnifier Book Light, Item Number A014CA02357 will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Other.” The general rate of duty will be 3.5 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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