The tariff classification of an electric LED Task Light from China

N239419 March 26, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Katie Flanigan Gallagher Transport Int’l, Inc. 4700 Oakland Street, Suite 140 Denver, CO 80239 RE: The tariff classification of an electric LED Task Light from China Dear Ms. Flanigan: In your letter dated March 7, 2013, on behalf of your client Keystone Sales Group, you requested a tariff classification ruling. The item is a “LED Task Light”, Model number 402. The task light is described as a hand held light that is portable and powered by a 6 foot long AC power cord. The AC power cord is permanently attached to the Task Light, and draws its power from an external A/C power source. The housing features an anti-roll hex nut design and it is constructed of aircraft-grade aluminum with a hand grip below the LED light. A 6 long-life energy efficient Light Emitting Diodes (LEDs) are housed under the shatter-resistant polycarbonate lens. The housing has a hand grip that is located just below the LED light. The task light has a metal hook and a carabiner clip at the top which can be used to secure the item to a wall. The base of the housing has a built-in magnet which can be used to stick the item on a vehicle or any other magnetic surface. The applicable subheading for the electric LED Task Light, Model Number 402 will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings….Other electric lamps and lighting fittings: Of base metals: Other. The general rate of duty will be 6 percent. 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division