CLA-2-85:OT:RR:NC:N1:112
Hans Lemmens
Director
Glosaco GCV
Kipdorp 31-33 B.C. 4.1
Antwerp, Belgium 2000
RE: The tariff classification of Light Emitting Diode (LED) Reflective Belts from China
Dear Mr. Lemmens:
In your letter dated January 20, 2015 you requested a tariff classification ruling.
The item under consideration is referred to as a LED Reflective Belt. The belt consists of a polypropylene “illuminating” section that is connected at both ends to two elastic polyester “reflective” sections. Each reflective section contains an adjustment clip and the components necessary for a quick-release buckle. The belt is said to be 1.7” in width and can be adjustable to a length between 12 and 51 inches. We note that the belt is intended to be worn on the waist, across the shoulder, or around a backpack, and for the purpose of signaling the presence of the user in situations where visibility is reduced.
The illuminating section of the belt is constructed of an 18.5 inch polypropylene webbed strap, PVC reflective materials, an attached control/battery module, and multiple LEDs. The attached control module consists of a 3.0 V lithium rechargeable battery, a micro USB port for recharging, and a three position switch. The LEDs are arranged inside the PVC material so as to allow for the length of the strap to be illuminated when power is applied. In use, the wearer would illuminate the LEDs by positioning the three-way switch located on the side of the module to a flashing mode, constant on mode, or to turn the lights off.
The applicable subheading for the LED Reflective Belts will be 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric 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 Karl Moosbrugger at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division