The tariff classification of an LED light from Hong Kong.

N169756 June 29, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of an LED light from Hong Kong. Dear Ms. Pendris: In your letter dated June 2, 2011, you requested a tariff classification ruling. The item under consideration is the Suction 3-Way LED Light, SKU # 69745. A sample of the light was submitted with your ruling request and will be returned to you. This light is a battery-powered oval-shaped light constructed of plastic and measures approximately 3½ inches by 2¼ inches and is 1 inch deep. It consists of a plastic housing with a clear plastic lens mounted over two tube-like lamps with light emitting diodes (LEDs). At both ends of the lens are red push-button switches for activating the lamps. On the back of the housing is a removable battery door for installing three “AAA” size batteries and two suction cups used for attaching the light to any flat surface virtually anywhere light is needed. The applicable subheading for the Suction 3-Way LED Light, SKU # 69745 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included…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