CLA-2-94:S:N:N3:227 806691
Mr. James Stewart
Z-Lite Jenamees
113 Winniett Street
Woodstock, Ontario N4S 5Z8
RE: The tariff classification of electric ceiling light fixtures from Canada.
Dear Mr. Stewart:
In your letter received in this office on February 8, 1995, you requested a tariff classification ruling.
The merchandise at issue, per the submitted photos, is Tiffany-style resident lighting fixtures that possess decorative glass panels; lead channels which are made-up of electro-plated brass, antique brass, chrome, black chrome and copper; and a metal chain for hanging purposes. Based on the information submitted, it is apparent that the essential character of the lamps is imparted by their glass portion.
The applicable tariff provision for these Tiffany-style lighting fixtures will be 9405.10.8010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other electric household ceiling lighting fittings. The general rate of duty will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport