The tariff classification of a 5 LED tent lamp from China.

N134871 December 3, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Pamela Pinter Big Apple Customs Brokers 151-02 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of a 5 LED tent lamp from China. Dear Ms. Pinter: In your letter dated November 18, 2010, you requested a tariff classification ruling on behalf of your client, Shye Worldwide LLC. The merchandise under consideration is the 5 LED Tent Lamp. A sample of the 5 LED Tent Lamp was provided with your ruling request and will be returned to you. The provided sample is a puck-shaped battery powered electric lamp made of plastic measuring approximately 4¼ inches in diameter by 4¼ inches high, and features 5 LED (light emitting diode) lamps under a frosted lens. The front of the housing provides a three-position slide switch with settings for “on”, “off”, and “remote control,” the last of which allows the lamp to be activated by an included handheld remote control. On the back of the housing is a compartment for four included “AAA” batteries, as well as integrated magnets used to mount the lamp to virtually any ferrous surface where light is needed. The Tent Lamp is also packaged with a ferrous metal bracket which may be permanently mounted or, alternatively, used to temporarily affix the light to a suitable surface--for example, by sandwiching the wall or ceiling fabric of a tent between the lamp and the bracket. The 5 LED Tent Lamp, bracket, remote, and batteries are packaged together for retail sale in a plastic blister pack, and meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The 5 LED Tent Lamp clearly provides the essential character of this set. The applicable subheading for the 5 LED Tent Lamp set 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division