The tariff classification of an LED spotlight from China

N267823 September 16, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an LED spotlight from China Dear Ms. Aldinger: In your letter dated July 28, 2015, you requested a tariff classification ruling. A sample was submitted and will be returned to you. The subject merchandise is described as the LED Laser Light Projector, Rite Aid item 9037452. The spotlight is designed to project images and light for indoor and outdoor setting. The item feature knobs and a switch for selecting the image patterns to be displayed and for the speed rotation. The spotlight is constructed predominately of molded plastic and powered by an AC adapter. The item measures approximately 3.75 inches long by 2.25 inches wide by 5.5 inches tall at its widest points. The spotlight includes a bracket for mounting onto a flat surface and a stake for insertion into the ground. This item will be used for illuminating objects with twinkle or steady light and for Christmas theme images. The applicable subheading for the LED Laser Light Projector, Rite Aid item 9037452, 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 Director National Commodity Specialist Division