CLA-2 OT:RR:CTF:TCM H012350 KSH
Port Director
U.S. Customs and Border Protection
10 Causeway Street - Room 603
Boston, MA 02222
RE: Application for Further Review of Protest 0401-07-100086
Dear Port Director: This is in reply to your correspondence dated May 29, 2007, forwarding the Application for Further Review of Protest (AFR) 0401-07-100086, filed by
LG Sourcing, Inc. The protest is against Customs and Border Protection’s (CBP) classification and liquidation of one entry of dome light fixtures under subheading 9405.10.6010 of the Harmonized Tariff Schedule of the United States (HTSUS).
On December 11, 2005, protestant entered the merchandise subject to this protest in subheading 9405.10.6010, HTSUS, which provides for “Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included:
Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Of base metal: Other, Household.” The merchandise was liquidated on October 27, 2006, in subheading 9405.10.6010, HTSUS, as entered. Protestant claims the merchandise is classified in subheading 9405.10.8010, HTSUS, which provides for “Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Other, Household.”
On April 24, 2007, protestant filed a protest and application for further review against the classification and liquidation of the merchandise in subheading 9405.10.6010, HTSUS. The protest was timely filed.
In support of protestant’s application for further review, protestant alleges that the classification is inconsistent with the Court of International Trade’s decision in Home Depot, USA, Inc. v. United States, 427 F. Supp. 2d 1278 (2006) aff’d 491 F.3d 1334 (2007). Further review is warranted pursuant to 19 CFR §§174.24(a) and 174.25.
FACTS:
The merchandise at issue is identified as Item numbers 112067 and 112109. Item 112067 is a 13” flush mount brushed nickel finish dome light. Item 112109 is a 13” flush mount white finish dome light.
ISSUE:
Whether the dome light fixtures are classified in subheading 9405.10.6010, HTSUS, as a wall lighting fitting of base metal (other than of brass) or subheading 9405.10.8010, HTSUS, as a wall lighting fitting of material other than of base metal.
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes." In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied, in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
There is no dispute that the merchandise at issue is classifiable at the six-digit (international) level as a wall lighting fitting. The sole issue presented for consideration is whether it is of base metal or of glass.
In Home Depot, supra, the Court of International Trade determined the classification of 124 various lighting fixtures. Among the various types of lighting fixtures at issue were thirteen styles of dome lights which differed only in their metal finish. In determining the classification of the lights, the court employed GRI 3(b) which provides as follows:
Mixtures, composite goods consisting of different materials or made up of
different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The ENs to GRI 3(b)(VIII) state, in part, that "[t]he factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or the role of a constituent material in relation to the use of the goods."
In classifying the dome lights in subheading 9405.10.80, HTSUS, the court determined that generally with regard to the dome lights, the metal component comprised approximately one-third of the total visible surface area; weighed approximately one-third of the entirety of the fixture; contributed to the decorative appearance and structure; housed the electrical components; and mounted the fixture to the ceiling while the glass component comprised approximately two-thirds of the total visible surface area; weighed approximately two-thirds of the entirety of the fixture; reflected and refracted light; protected the lamp; contributed to the decorative appearance and structure; and defined the fixture from design and marketability standpoints. Id. at 1303.
Like the dome lights at issue in Home Depot, supra, the metal components of the subject dome lights contribute to the decorative appearance and structure, house the electrical components and mount the fixture to the ceiling. The glass comprises a greater visible surface area, reflects and refracts light, protects the lamp, contributes to the decorative appearance and defines the fixture from design and marketability standpoints. Based on the totality of these factors, the dome lights are classified in subheading 9405.10.8010, HTSUS.
HOLDING:
Protest number 0401-07-100086 is allowed. In accordance with GRI 3(b), the
dome lights are classified in heading 9405, HTSUS. They are provided for in subheading 9405.10.8010, HTSUS, which provides for “Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Other, Household.” The general, column one rate of duty at the time of entry was 3.9% ad valorem.
In accordance with the Protest/Petition Processing Handbook, (CIS HB, January 2002, pp 18 and 21), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision Regulations and Rulings of the Office of International Trade will make the decision available to CBP personnel, and to the
public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division