CBP Ruling N252430 — The tariff classification of an LED light from China

Tariff classification

Headings: 9405

Product description

The lamp features a standing angel statue, composed of a translucent clear plastic. The lamp measures approximately 9½ inches tall by 3½ inches in diameter at its widest point. The lower portion of the statue features a cone-shaped skirt serving as the lamp’s shade. There is an LED lamp powered by three AA batteries at the bottom center, inside the statue that is controlled by an on/off slide switch. A “Try Me” push-button switch is attached to the lamp, which will allow customers to sample/test the light. When turned on, the LED lamp changes colors in intervals. The item is designed for placing on virtually any flat surface. The sample is being returned to you as requested.

CBP rationale

The applicable subheading for the L.E.D. Angel Statue, Item Number 969582 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.

Full text

N252430 April 29, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Jeanette Arciero Barthco International, division of OHL CVS Pharmacy One CVS Drive – Mail Code 1049 Woonsocket, RI 02895 RE: The tariff classification of an LED light from China Dear Ms. Arciero: In your letter dated April 8, 2014, on behalf of your client CVS/pharmacy, you requested a tariff classification ruling. The submitted sample is identified as the L.E.D. Angel Statue, Item Number 969582. Based on the sample and the information that you have provided, Item Number 969582 is a Light Emitting Diode (LED) lamp. The lamp features a standing angel statue, composed of a translucent clear plastic. The lamp measures approximately 9½ inches tall by 3½ inches in diameter at its widest point. The lower portion of the statue features a cone-shaped skirt serving as the lamp’s shade. There is an LED lamp powered by three AA batteries at the bottom center, inside the statue that is controlled by an on/off slide switch. A “Try Me” push-button switch is attached to the lamp, which will allow customers to sample/test the light. When turned on, the LED lamp changes colors in intervals. The item is designed for placing on virtually any flat surface. The sample is being returned to you as requested. The applicable subheading for the L.E.D. Angel Statue, Item Number 969582 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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