N263934 N2 Ruling Active

The tariff classification of an LED plush reading light from China

Issued May 5, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

The merchandise under consideration is identified as the Hug Light Buddies, LED Plush Reading Light. The reading light is in a form of a plush monkey measuring approximately 10 inches tall by 24 inches wide with the arms fully extended. Each end of the flexible arms contain an LED light head measuring 1 inch in diameter. The arms are equipped with a press button switch and operated by 2 AAA batteries. The LED Plush Reading Light is marketed as a reading light to be piggybacked around the shoulders/neck. The light produces a bright light for reading and for other activities.

CBP rationale

The applicable subheading for the Hug Light Buddies, LED Plush Reading Light, will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other portable electric lamps designed to function by their own source of energy.

Full text

N263934 May 5, 2015 CLA-2-85:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Mr. Tom Christianson ShowerTek, Inc. 2775 Napa Valley Corporate Drive Napa, CA 94558 RE: The tariff classification of an LED plush reading light from China Dear Mr. Christianson: In your letter dated April 7, 2015, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned to you as requested. The merchandise under consideration is identified as the Hug Light Buddies, LED Plush Reading Light. The reading light is in a form of a plush monkey measuring approximately 10 inches tall by 24 inches wide with the arms fully extended. Each end of the flexible arms contain an LED light head measuring 1 inch in diameter. The arms are equipped with a press button switch and operated by 2 AAA batteries. The LED Plush Reading Light is marketed as a reading light to be piggybacked around the shoulders/neck. The light produces a bright light for reading and for other activities. The applicable subheading for the Hug Light Buddies, LED Plush Reading Light, will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other portable electric lamps designed to function by their own source of energy. The 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 Director National Commodity Specialist Division

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