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N262387

March 25, 2015

CLA-2-94:OT:RR:NC:N4:110

CATEGORY: Classification

TARIFF NO.: 9405.40.8000

Mr. David Prata

OHL International at CVS Health

Mail Code 1049

1 CVS Drive

Woonsocket, RI 02895

RE: The tariff classification of LED spotlights from China

Dear Mr. Prata:

In your letter dated February 25, 2015, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. Representative samples were submitted and will be returned to you.

The merchandise is identified as CVS item 355092, LightShow Projection 4-Style Asst. and CVS item 355104, Fire & Ice LightShow Spotlight. Item 355092 is an LED spotlight comprised of a drum-shaped plastic housing measuring approximately 4 ½ inches high by 3 ½ inches in diameter at its widest point. The spotlight has a clear plastic light head, which contains six LED lamps (bulbs) with motorized rotating lenses projecting images. This item will be imported in four styles, each projecting a different image: spiders, ghosts, witches, or skulls. Item 355104 is an LED spotlight comprised of a drum-shaped plastic housing measuring approximately

3 ½ inches high by 2 ½ inches in diameter at its widest point. The spotlight has a clear plastic dome light head, which contains an LED lamp (bulb) with a motorized rotating lens projecting a kaleidoscope light in multiple colors. CVS items 355092 and 355104 are powered by a 6 foot long power cord with 2-prong plug that is attached to the bottom of spotlights. The spotlights have plastic stakes enabling them to be secured into the ground, and they are designed for outdoor use to illuminate the surface of a house, trees etc.

The applicable subheading for CVS item 355092, LightShow Projection 4-Style Asst. and CVS item 355104, Fire & Ice LightShow Spotlight, 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 .

Sincerely,

Gwenn Klein Kirschner

Director

National Commodity Specialist Division