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NY N020071




December 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000

Mr. Harley Allen
Black and Decker Corp.
4825 Highway 45 North
Jackson, TN 38305

RE: The tariff classification of a spotlight from China.

Dear Mr. Allen:

In your letter dated November 19, 2007, you requested a tariff classification ruling.

The merchandise under consideration is a 12 volt (V) spotlight, product number CSL105V. It consists of a hard plastic drum-shaped light head which you say measures approximately 4.5 inches in diameter, and houses a quartz halogen bulb, transparent lens and reflector, and is equipped with a metal hanging hook for storage. The light head tapers to form a handle measuring approximately 5 inches high, with sculpted finger grooves for a positive grip. This spotlight is powered by an attached 10-foot cord that terminates in a 12 V male connector. This connector is designed to be plugged into a vehicle’s 12 V DC accessory outlet, or any other 12 V DC power source.

The applicable subheading for the 12 V spotlight, product number CSL105V, 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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