CLA-2-94:OT:RR:NC:N4:110
Ms. Martha De Castro
Bed Bath & Beyond
700 Liberty Ave.
Union, NJ 07083
RE: The tariff classification of an LED spotlight from China
Dear Ms. Castro:
In your letter dated June 6, 2014, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you.
The merchandise is identified as the “Projection-Kaleidoscope Light,” SKU 42492061. The product is an LED spotlight comprised of a plastic drum-shaped housing, measuring approximately 3 ½ inches high by 3 inches in diameter at its widest point. The spotlight has a clear plastic dome light head, which contains an LED lamp (bulb) surrounded by a motorized disk. The motion of the disk gives the effect that the light is moving as it passes through the plastic dome, and creates a pattern similar to looking through a kaleidoscope. The item is powered by a 6 foot long power cord with 2-prong plug that is attached to the bottom of the plastic housing. The light also has a plastic spike to be screwed into a metal bracket in the plastic housing that enables the light to be secured into the ground. The item is designed for outdoor use to illuminate the surface of a house, trees etc. by projecting the kaleidoscope-effect light pattern.
The applicable subheading for SKU 42492061 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division