The tariff classification of a light from China

N014301 July 24, 2007 CLA-2-85:RR:NC:N1:101 CATEGORY: Classification TARIFF NO.: 8512.20.2040 Francine Ramsey Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495-1199 RE: The tariff classification of a light from China Dear Ms. Ramsey, In your letter dated July 11, 2007, you requested a tariff classification ruling. The item concerned is a set of two (2) Glowing Dolphin Car Plugs (# 59210). The base of the plug is constructed of ABS plastic and copper and the dolphin lamp is constructed of polystyrene. Each plug contains a blue LED for illumination and fits into most 12-volt vehicle receptacles. The applicable classification subheading for the Glowing Dolphin Car Plugs (# 59210) will be 8512.20.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical lighting … equipment … of a kind used for…motor vehicles…: Other lighting … equipment: Lighting equipment: For … vehicles … ”. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division