CLA-2-85:OT:RR:NC:1:110
Ms. Katie Flanigan
Gallagher Transport Int’l, Inc.
4700 Oakland Street, Suite 140
Denver, CO 80239
RE: The tariff classification of a LED Work 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 under consideration is identified as the “LED Work Light”, Model Number 902. The work light is described as a portable hand held light that is powered by three AAA batteries. The work light is comprised of an aluminum housing with 16 Light Emitting Diodes (LEDs). The LEDs are housed under a clear lens at the top portion of the shaft. The housing features a hand grip that is located below the LED light. The base of the work light has a built-in magnet, which allows for the light to be stuck on a vehicle or any other magnetic surface. A metal hook is attached to the top of the work light allowing it to be hung from the wall, ceiling, etc. Below the hook is a gripped hex nut, which allows the light to be placed on any surface.
The applicable subheading for the LED Work Light, Model Number 902 will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos): Lamps: Other." The general rate of duty will be 3.5 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,
Thomas J. Russo
Director
National Commodity Specialist Division