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NY N007192




March 2, 2007

CLA-2-94:RR:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.6000

Mr. Patrick Gallagher
Gallagher Transport International Inc.
4730 Oakland St., #210
Denver, CO 80239

RE: The tariff classification of a light from China.

Dear Mr. Gallagher:

In your letter dated February 12, 2007, you requested a tariff classification ruling on behalf of your client, Coast Cutlery Company.

The merchandise under consideration is the Moppel Modern LED Light (Article Number 9863). A working sample of the Moppel was provided with your ruling request and will be returned to you. The sample is packaged together ready for retail sale within a cardboard box that includes the Moppel light, four suction cups, a battery box with 3 AA batteries and on/off switch, a 5-foot USB adapter cable for plugging into a personal computer (PC), and a 5-foot adapter cable with a typical cigarette lighter plug (with a fuse) allowing the user to plug into a vehicle’s 12V electrical system.

The Moppel is a light in the shape of a stick figure having a cylindrical body measuring approximately 1¾ inch tall with a diameter or ¾ inch, and has a 20-inch power cable with plug. Two arms and legs constructed of ¼-inch flexible metallic tubing extend from the body and measure approximately 5 and 6 inches in length respectively. A neck constructed of the same metallic tubing extends approximately 1½ inch from the top of the body. A round head attached at the end of the neck contains the LED (Light Emitting Diode) lamp. Each leg and arm features a magnet that allows the Moppel to be placed on any metal surface. The four clear plastic suction cups fit over the ends of the arms and legs for attaching the Moppel to any non-metal surface.

The Moppel is a versatile light source adaptable for many uses. With its magnets and suction cups attached to the flexible arms and legs, it can stand upright, sit or cling to any surface or car window. It can be adjusted for any angle and provide light wherever one would need it.

As imported above, the Moppel Modern LED Light meets the definition of “goods put up in sets for retail sale.” According to GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The light clearly provides the essential character of this set.

In your letter you suggest classification under subheading 9503.00.0080 Harmonized Tariff Schedule of the United States (HTSUS), as a toy or under subheading 8513.10.4000, HTSUS, as a portable electric lamp. However, the Moppel is not a toy nor does it meet the definition of a portable lamp under heading 8513, HTSUS, which states that this heading is only for those lamps which are designed for use when carried in the hand or on the person.

The applicable subheading for the Moppel Modern LED Light will be 9405.40.6000, HTSUS, which provides for “Lamps and lighting fittingsnot elsewhere specified or included: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 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,

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