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NY N010353





May 18, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000

Ms. Frances Y. Wing
Toto USA
7700 Spence Road
Fairburn, GA 30213

RE: The tariff classification of an LED light from China.

Dear Ms. Wing:

In your letter dated April 25, 2007, you requested a tariff classification ruling.

The merchandise under consideration is identified as an LED (Light Emitting Diode) light, Product Number NR 27013. This light is disk-shaped, measuring approximately 2 inches in diameter and 1¼ inches tall. It features 24 LED bulbs and will be encased in a water-tight plastic housing with lens. This housing is designed to be installed inside a bathtub.

The applicable subheading for the LED light, Product Number NR 27013 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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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