The tariff classification of LED Path-Markers from China

N244522 August 13, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of LED Path-Markers from China Dear Mr. Pearce: In your letter dated July 22, 2013, you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you. The merchandise under consideration is Item number 930160, "LED Light Show Path-Markers". The path-markers are comprised of a set of four jumbo C9 Light Emitting Diode (LED) light bulbs (lamps), wired together approximately 18 inches apart. The light bulbs are constructed of a tan colored plastic base with clear molded plastic lenses. The item features a combination of two prong plug/socket and a 24 inch lead power cord. The lamps measure approximately 9 inches tall and 4 inches wide at their widest point. It is stated that when it is activated, the LED path-markers lights will blink in sequence with several different colors to simulate an “LED Light Show”. The set also includes four plastic stakes, each measure 9½ inches long. When the stakes are attached, the lamps extend to an overall height of 14.5 inches high. The LED path-markers are designed for indoor and outdoor use. In your ruling request you suggest that the "LED Light Show Path-Markers," Item number 930160 be classified under subheading 9817.95.05, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for utilitarian articles classified in subheading 9405.20, 9405.40, or 9405.50, in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, the "LED Light Show Path-Markers," Item number 930160 is not designed in such a way as to limit its use for or during any specific United States holiday and therefore, does not meet the requirements for classification under 9817.95.05, HTSUS. The applicable subheading for the LED “Light Show Path Marker," Item number 930160 will be 9405.40.8000, 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 Hope Abada at (646) 733-3016. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division