The tariff classification of a Flush Light from China

N013914 August 1, 2007 CLA-2-84:RR:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8481.90.5000 Mr. Mike Olshausen Luminosity, LLC P.O. Box 18722 Washington, DC 20036 RE: The tariff classification of a Flush Light from China Dear Mr. Olshausen: In your letter dated June 23, 2007 you requested a tariff classification ruling. Descriptive literature along with a sample was submitted. The item you plan to import is described as a Flush Light. The product is primarily made of plastic and contains a circuit board and an orange light emitting diode (LED). It functions as a replacement flush handle for toilets with front-mounted flush handles and as a night light that glows all the time. The Flush Light is imported in a transparent blister pack and includes a 9-volt Gold Peak battery and a replacement chain clip in case the existing clip is lost during installation. The applicable subheading for the Flush Light will be 8481.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of taps, cocks, valves and similar appliances, hand operated, of other materials. The rate of duty will be 3 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division