The tariff classification of LED Lights from China

N254361 July 11, 2014 CLA-2-85:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Mr. Vinay Saboo West Coast Imports 5650 E. 61st St. Commerce, CA 90040 RE: The tariff classification of LED Lights from China Dear Mr. Saboo: In your letter received by this office on June 3, 2014, you requested a tariff classification ruling. Representative samples were submitted with your ruling request and will be returned to you. The merchandise under consideration is identified as the 27 LED Worklight, Item Number FL27012, FL27014C, FL27048 and FL27048C. Based on the samples and the information provided, the four items are identical in construction except for their color and other cosmetic configuration variations. Each Worklight consists of an oval-shaped plastic housing measuring approximately 2.5 inches deep by 1.75 inch high by 3.75 inches wide, at its widest points. The front housing contains a clear oval/rectangle-shaped lens measuring approximately 2.5 inch long by 1.5 wide. The items are equipped with 24 LED lamps and an On/Off button switch. One end of the housing has an oval lens containing 3 LED lamps for projecting a forward beam of light. The four items have a hook and a built-in magnet (for mounting on a metal surface) in the back of the housing. In addition to the hook and magnet, Item Number FL27048C and FL27048 feature a U-shaped stand. The adjustable fold-away hook and stand are secured in the housing and enable the items to stand on a flat surface or to be hung. The work lights are powered by 3 AA batteries, which are located inside the housing. The applicable subheading for the 27 LED Worklight, Item Number FL27012, FL27014C, FL27048 and FL27048C 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division