The tariff classification of a LED Rotating Lamp from China

N258548 November 19, 2014 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Danny Chin Import Manager Advance International 505 Eighth Avenue, Rm 900 New York, NY 10018 RE: The tariff classification of a LED Rotating Lamp from China Dear Mr. Chin: In your letter dated October 14, 2014, you requested a tariff classification ruling. Sample is being returned. The merchandise in question is referred to as a LED Rotating Lamp. The lamp measures 3 inches in diameter by 6 inches in height, and consists of a plastic housing fitted with an E26 base, a plastic reflective lens, a collection of multi-colored LEDs, a motor, an internal reflector, and the electronic components to provide the appropriate power. Once screwed into a light socket and power is applied, the motor rotates and the lamp projects a multi-colored effect on the walls and ceiling. You suggested subheading 9008.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Image Projectors, other than cinematographic; Other image projectors” as the correct classification. However, because the LED rotating lamp is not an instrument designed for projecting still images, classification in subheading 9008.50.4000, HTSUS, would not be appropriate. As an alternative, you suggested subheading 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” However, this item is not a lamp or light fitting of heading 9405, HTSUS. The LED rotating lamp contains a motor and does not have the ability to provide steady light to illuminate a room. Therefore, classification in heading 9405, HTSUS, would not be appropriate. The applicable subheading for the LED Rotating Lamp will be 8543.70.9650, HTSUS, which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other”. The general rate of duty will be 2.6 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 Karl Moosbrugger at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division