United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N004406 - NY N004477 > NY N004443

Previous Ruling Next Ruling
NY N004443

January 4, 2007



TARIFF NO.: 9405.40.8000

Mr. Philip J. Sutter
JPMorgan Chase Vastera
20700 Civic Center Drive, Suite 500
Southfield, MI 48076

RE: The tariff classification of a composite good from China.

Dear Mr. Sutter:

In your letter dated December 11, 2006, you requested a tariff classification ruling on behalf of your client Black & Decker.

The merchandise under consideration is identified as the Heavy Duty Cordless / Corded Worklight / Dual Port Charger with GFCI (Ground Fault Circuit Interrupter) Receptacle, DeWalt item number DC022. A sample was submitted with your ruling request and will be returned to you.

The Heavy-Duty Cordless/Corded Work Light is constructed of a high-strength plastic housing with an ergonomically designed carrying handle and consists of a work light, power cord, two port charger battery sockets and a GFCI receptacle. The light may be powered by the 120 Volt nine-foot long power cord or by a DeWalt brand rechargeable battery (not included). When not in use, the power cord wraps around a built-in holder on the housing. The housing is rectangular in shape and measures approximately 26 inches long by 14 inches wide and is 4 inches high. The Heavy-Duty Cordless/Corded Work Light is designed with built-in pads for placement on a flat surface. The work light is recessed into one-half of the housing and measures approximately 11 inches square by 2½ inches thick. This light features two 38-Watt (W) fluorescent lamps and pivots out of the housing up to 180 degrees, providing a convenient adjustable work light. The other half of the housing features two battery sockets designed for recharging DeWalt brand rechargeable batteries, which are commonly used in DeWalt power tools. In the side of the housing is a single duplex GFCI receptacle with test and reset buttons. This product is composed of different components and is considered a composite good.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedule covers the components of the work light, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

We have determined that no single component imparts the essential character of this product, and the work light will be classified in accordance with GRI 3(c), that which occurs last in the tariff. The charger would be classified under heading 8504, HTSUS, the GFCI receptacle would be classified under heading 8536, HTSUS, and the work light would be classified under heading 9405, HTSUS.

The applicable subheading for the Heavy Duty Cordless / Corded Worklight / Dual Port Charger with GFCI (item number DC022) will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittingsnot elsewhere specified or included: 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: