The tariff classification of an LED lamp from Ireland.

N216698 June 6, 2012 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Seamus Doyle Rehan Electronics Ltd. Brunswick Row, Aughrim Road Carnew, Wicklow, Ireland RE: The tariff classification of an LED lamp from Ireland. Dear Mr. Doyle: In your letter dated May 8, 2012, you requested a tariff classification ruling. The item under consideration is identified as the i-Lite. From the information that you have provided, the i-Lite is a battery powered lamp constructed of plastic and primarily designed to provide additional lighting in low light situations. It is also stated that the i-Lite is a portable light aimed specifically at the visually impaired or visually handicapped to provide a mobile lighting solution for low vision users as the light output and the color temperature are specially selected to be particularly beneficial to persons with Macular Degeneration. The i-Lite consists of a rectangular lamp head extended with two arms from the sides in the end of the rectangular base that measures approximately 130 mm long by 96 mm deep by 22 mm high. The lamp head is equipped with LED (light emitting diode) lamps and measures approximately 44 mm long by 96 mm deep by 22 mm high. It can be adjusted to provide illumination from different angles and be folded to lay flat to the base when not in use. The size and shape of the i-Lite make it difficult to be held comfortably in the hand, on the person, or attached to a portable article or object. However, the i-Lite’s flat base enables it to be placed onto virtually any flat surface. The applicable subheading for the i-Lite 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, Thomas J. Russo Director National Commodity Specialist Division