CLA-2-94:OT:RR:NC:1:110
Ms. Roxanne Peiffer
Norman G. Jensen Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425
RE: The tariff classification of an LED spotlight kit, an LED spotlight head, an LED magnifying light kit, and a magnifying LED light head from China.
Dear Ms. Peiffer:
In your letter dated February 12, 2009 you requested a tariff classification ruling on behalf of your client, Rockler Cos Inc.
The merchandise under consideration is the LED Spotlight Kit, item 26429, the LED Spotlight Head, item 23917, the LED Magnifying Light Kit, item 27017, and the Magnifying LED Light Head, item 23061. Samples of each item were submitted with your ruling request and will be returned to you.
The LED Spotlight Kit measures approximately 24 inches long by 2 1/3 inches wide at its widest points. It is comprised of a flat magnetic base designed to be placed on any flat and/or ferrous surface, and a long flexible neck, at the end of which is a light head featuring 14 LED bulbs and a reflector under a clear lens. A 2-position rocker switch located on the base turns the light on and off, and it is powered by 3 “AAA” batteries or by its included AC adapter. The LED Spotlight is also packaged for retail sale with a clamp used to secure the lamp to non-ferrous surfaces. The LED Spotlight Head is a replacement light head for the LED Spotlight Kit, and also features 14 LED Bulbs and a reflector under a clear lens.
Item 27017 is the LED magnifying light kit. The kit contains a four inch diameter magnifying glass with five power magnification. The perimeter of the magnifying glass has 18 LED bulbs which are turned on by a switch located in the base of the LED magnifying light kit. The magnifying glass screws onto the end of a flexible 16 inch flexible rubber coated arm. The LED magnifying light kit has a magnetic base for mounting onto metal surfaces and a metal sub-base clamp for mounting to non-metal surfaces. Item 23061 is the magnifying LED light head. The light head consists of the four inch diameter magnifying glass with five power magnification. The perimeter of the magnifying glass has 18 LED bulbs.
The applicable subheading for the LED Spotlight Kit, item 26429, and the LED Spotlight Head, item 23917, will be 9405.40.8000, 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.
The applicable subheading for the LED magnifying light kit, item 27017, and the magnifying LED light head, item 23061, will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other devices, appliances and instruments: hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus.” The general rate of duty will be 6.6 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