CLA-2-85:RR:NC:N1:112
Nicholas D’Andrea
Compliance Manager
Delmar International Inc.
147-55 175th Street
Jamaica, NY 11434
RE: The tariff classification of a LED “Safety” Light from China.
Dear Mr. D’Andrea:
In your letter dated April 06, 2007, you requested a tariff classification ruling on behalf of your client, Penguin Brands Inc.
The item concerned is a battery operated LED “Safety” light. This item measures approximately 3.5 inches long and 1.5 inches wide. It is constructed of a rubber casing that contains electrical components, a battery and a red LED light which protrudes from the casing. Attached to one end of the casing is a small plastic clip. As part of the rubber casing’s design, it is formed to create a “loop” which serves as the means of mounting this device. The “loop” wraps around an article, such as the frame of a bicycle, and then hooks onto the plastic clip.
The ruling request letter states that this LED light was designed to serve as a safety light for a bicycle, allowing the bicycle to be seen in the dark. By pressing on the body of this article, you can select three different visual signaling modes; a constant red light, a rapid blinking red light or a slow blinking red light.
You propose classification under subheading 8512.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical lighting or signaling equipment…: Lighting or visual signaling equipment of a kind used on bicycles: Visual signaling equipment”. Based on the submitted sample, this item is not designed in a way that makes it solely or principally used with bicycles. This “safety light” which has a universal method of mounting, is suitable for use on a variety of items or by itself.
The applicable subheading for the LED “Safety” light will be 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical sound or visual signaling apparatus…: Other apparatus: Other”. The rate of duty will be 1.3%.
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 Steve Pollichino at 646-733-3008.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division