OT:RR:CTF:CPMMA H332589 NAH
TARIFF NOs.: 3926.30.50; 7318.22.00; 7415.21.00; 7907.00.60; 9405.91.30
Center Director
Industrial and Manufacturing Materials
Center of Excellence and Expertise
U.S. Customs and Border Protection
726 Exchange Street, Suite 400
Buffalo, NY 14210
Attn: Roger Tsui, Import Specialist
RE: Request for Further Review of Protest No. 3901-19-101591; Tariff classification of the
light fixtures for certain recreational vehicles (“RVs”)
Dear Center Director,
This is in reply to the Application for Further Review (“AFR”) of Protest No. 3901-19-
101591, filed on May 22, 2019, on behalf of Patrick Industries Inc. dba Gustafson Lighting
(“Protestant”), contesting U.S. Customs and Border Protection’s (“CBP”) classification of
various light fixture components for certain recreational vehicles (“RV(s)”) under the
Harmonized Tariff Schedule of the United States (“HTSUS”).
The subject merchandise arrived in one entry at the Port of Chicago, IL, on November 26,
2017. The entry liquidated on November 23, 2018, under subheadings 3926.30.5000, HTSUSA
(“Annotated”); 7020.00.6000, HTSUSA; and 8302.30.6000, HTSUSA. Protestant asserts that all
of the subject merchandise should have been classified under subheading 8512.90.6000,
HTSUSA, which provides for “Electrical lighting or signaling equipment (excluding articles of
heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor
vehicles; parts thereof: Parts: Of lighting equipment: Other.” CBP disagrees.
FACTS:
The articles at issue are nine components for lighting fixtures purportedly intended for
use in RVs. By model number and description, the nine components are the following:
• GS12139TY – The Protestant describes this article as “a decorative half ball finial used to
tighten down glass or fabric shade.” The article is a brass half-ball roughly under half in
inch in height and roughly three quarters of an inch in diameter. The article is internally
threaded, and the threading is accessed from the flat face. The Protestant provided a
picture of the article alone and affixed to a threaded fixture.
• GS12374TY – The Protestant describes this article as a “decorative 5/16 [inch] hex back
plate finial. A fixture base will mount over top of a back plate strap and then is tightened
over a stud from backplate to hold fixture to wall.” The article is of zinc. The article has
a rounded top and six flat sides in a hexagonal shape. The bottom is flat with a round
opening in the center that allows access to a threaded interior. The article is roughly
under a half inch in height and roughly three tenths of an inch to one third of an inch in
diameter.
• GS12200TY – The Protestant describes this article as a “decorative top cap used to aid a
finial to tighten down glass or fabric shade.” The article is of shaped steel with a three-
hundredths of an inch in thickness. The article is round and just under two inches in
diameter and roughly half an inch in height. The article has a second raised circle in the
center that is roughly an inch and a half in diameter and tapers towards the top with the
diameter contracting to roughly between one and one-third to one and four-tenths of an
inch. There is under half an inch hole in the center. The interior is hollow, and the
bottom is open.
• GS16101 – The Protestant describes this article as a “10 [inch] white marble acrylic lens
to mount over a wall sconce base.” The article is of opaque white acrylic. It is a
rectangular shape with dimensions roughly of 10 by 6.85 inches. The rectangle is bent
into concave shape along its short edge. A hole is drilled at the center and one inch from
the short edge for mounting.
• GSM1078 – The Protestant describes this article as a “10.5 [inch] white marble acrylic
lens with metal decorative cover-mounts over a wall sconce base.” The article is of
opaque white acrylic. It is a rectangular shape with dimensions roughly of 10.5 by 3.3
inches. The rectangle is bent into concave shape along its short edge. A decorative
rectangular grate of steel sits roughly centered on the acrylic lens. The steel grate is
roughly 6.13 by 4.74 inches.
• GS9107 – The Protestant describes this article as “egg shaped white swirl glass shade-
houses incandescent or LED socketry and bulbs.” The article is pressed glass with an
opaque, white-swirl finish. The glass is shaped into a hollow cone with the larger
opening roughly 3.4 inches in diameter and the smaller side roughly 2.02 inches in
diameter. The height is roughly 4.5 inches. The smaller side has a hole in the face that is
roughly 1.05 inches in diameter.
• GS9159 – The Protestant describes this article as “brown tortoise shell hand blown art
glass shade-houses [for] incandescent or LED socketry and bulbs.” The article is pressed
glass with an opaque, grey tortoise shell finish. The glass is shaped into a hollow cone
with the larger opening roughly 4.75 inches in diameter and the smaller side roughly 2
inches in diameter. The height is roughly 5.2 inches. The smaller side has a hole in the
face that is roughly 0.6 inches in diameter.
2
• GSG2010 – The Protestant describes this article as an “8 [inch] dome white swirl glass
with center hole.” The article is pressed glass with an opaque white swirl finish. The
glass is shaped into a shallow bowl that is roughly 8.625 inches in diameter and has a
small hole in the base that is roughly 0.44 inches in diameter. The height of the bowl is
roughly 2.9 inches. The glass is around 0.2 inches thick.
• GSG2074 – The Protestant describes this article as an “8 [inch] dome white swirl glass
with center hole.” The article is pressed glass with an opaque white swirl finish. The
glass is shaped into a shallow bowl that is roughly 9.25 inches in diameter and has a
small hole in the base that is roughly 0.44 inches in diameter. The height of the bowl is
roughly 2 inches. The glass is around 0.2 inches thick.
The Protestant alleges that “Gustafson sells only to the RV market, and designs, tests, and
supports the use of its products in RVs only.” Further, Protestant states “six of the parts are used
exclusively, and three of the parts overwhelmingly predominantly [sic], in 12-volt applications,
i.e., for extra-low voltage lighting used in vehicles.”
The Protestant filed this Protest and AFR on May 22, 2019, asserting that all of the
subject merchandise should have been classified under subheading 8512.90.6000, HTSUSA,
which provides for “Electrical lighting or signaling equipment (excluding articles of heading
8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles;
parts thereof: Parts: Of lighting equipment: Other.”
ISSUE:
Whether the subject articles are properly classified under heading 8512, HTSUS.
LAW AND ANALYSIS:
Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision
on classification. The protest was timely filed, within 180 days of liquidation for entries made
on or after December 18, 2004. See Miscellaneous Trade and Technical Corrections Act of
2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3)
(2006)). Further review of Protest No. 3901-19-101591 is properly accorded pursuant to 19
C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to be
inconsistent with rulings by CBP and involve questions of law or fact which have not been ruled
upon by the Customs courts.
Classification of goods under the HTSUS is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification shall be determined according to the
terms of the headings of the tariff schedule and any relative section or chapter notes. In the event
the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The 2017 HTSUS subheadings under consideration are the following:
3
3926 Other articles of plastics and articles of other materials of headings 3901 to
3914:
…
7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins,
washers (including spring washers) and similar articles, of iron or steel:
…
7415 Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar
articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts,
screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and
similar articles, of copper:
…
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors,
staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the
like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with
mountings of base metal; automatic door closers of base metal; and base metal
parts thereof:
…
8512 Electrical lighting or signaling equipment (excluding articles of heading 8539),
windshield wipers, defrosters and demisters, of a kind used for cycles or motor
vehicles; parts thereof:
…
9405 Luminaires 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:
Additional U.S. Rule of Interpretation 1 states in pertinent part:
In the absence of special language or context which otherwise requires--
(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance
with the use in the United States at, or immediately prior to, the date of importation, of goods of
that class or kind to which the imported goods belong, and the controlling use is the principal
use[.]
...
(c) a provision for parts of an article covers products solely or principally used as a part of such
articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific
provision for such part or accessory; . . .
Note 2 to Section XV, HTSUS, states:
Throughout the tariff schedule, the expression “parts of general use” means:
(a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal,
other than articles specially designed for use exclusively in implants in medical, surgical,
dental or veterinary sciences (heading 9021);
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading
9114); and
(c) Articles of heading 8301, 8302, 8308 or 8310 and frames and mirrors, of base metal, of
heading 8306.
In chapters 73 to 76 and 78 to 82 (but not in heading 7315) references to parts of goods do not
include references to parts of general use as defined above.
4
Subject to the preceding paragraph and to note 1 to chapter 83, the articles of chapter 82 or 83 are
excluded from chapters 72 to 76 and 78 to 81.
Note 1 to Section XVI, HTSUS, states, in pertinent part:
1. This section does not cover:
…
(g) Parts of general use, as defined in note 2 to section XV, of base metal (section XV),
or similar goods of plastics (chapter 39);
…
(k) Articles of chapter 82 or 83[.]
Note 1 to Chapter 70 states in pertinent part:
This chapter does not cover:
…
(g) Luminaires or lighting fittings, illuminated signs, illuminated name-plates or the like,
having a permanently fixed light source, or parts thereof of heading 9405….
Subheading Note 1 to Chapter 74 states in pertinent part:
In this chapter the following expressions have the meanings hereby assigned to them:
(a) Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements. . . .
Note 1 to Chapter 83 states:
For the purposes of this chapter, parts of base metal are to be classified with their parent articles.
However, articles of iron or steel of heading 7312, 7315, 7317, 7318, or 7320, or similar articles of
other base metal (chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this
chapter.
Note 1 to Chapter 94 states in pertinent part:
This chapter does not cover:
…
(d) Parts of general use as defined in note 2 to section XV, of base metal (section XV), or similar
goods of plastics (chapter 39), or safes of heading 8303;
…
(f) Lamps or light sources and parts thereof of chapter 85[.]
The Harmonized Commodity Description and Coding System Explanatory Notes
(“ENs”) constitute the official interpretation of the Harmonized System at the international level.
While neither legally binding nor dispositive, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Explanatory Note (C) to Section XV provides:
In general, identifiable parts of articles are classified as such parts in their appropriate headings in
the Nomenclature.
5
However, parts of general use (as defined in Note 2 to this Section) presented separately are not
considered as parts of articles, but are classified in the headings of this Section appropriate to
them. This would apply, for example, in the case of bolts specialised for central heating radiators
or springs specialised for motor cars. The bolts would be classified in heading 73.18 (as bolts) and
not in heading 73.22 (as parts of central heating radiators). The springs would be classified in
heading 73.20 (as springs) and not in heading 87.08 (as parts of motor vehicles).
EN 70.20 states, in pertinent part:
This heading covers glass articles (including glass parts of articles) not covered by other headings
of this Chapter or of other Chapters of the Nomenclature.
These articles remain here even if combined with materials other than glass, provided they retain
the essential character of glass articles.
The General EN for Chapter 83 states:
Whereas in Chapters 73 to 76 and 78 to 81 articles are classified according to a specific metal, this
Chapter, like Chapter 82, covers certain particular classes of goods irrespective of the base metal
of which they are composed.
In general, parts of base metal are to be classified with their parent articles (see Chapter Note 1).
However, the Chapter does not cover springs (even if specialised for locks, etc.), chains, cables,
nuts, bolts, screws or nails; these goods are classified in the appropriate headings of Chapters 73 to
76 and 78 to 81 (see Note 2 to Section XV and Note 1 to this Chapter).
EN 83.02 states in pertinent part:
This heading covers general purpose classes of base metal accessory fittings and mountings, such
as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general
classes remain in this heading even if they are designed for particular uses (e.g., door handles or
hinges for automobiles). The heading does not, however, extend to goods forming an essential part
of the structure of the article, such as window frames or swivel devices for revolving chairs.
The heading covers:
…
(C) Mountings, fittings and similar articles suitable for motor vehicles (e.g., motor cars, lorries or
motor coaches), not being parts or accessories of Section XVII. For example: made up ornamental
beading strips; foot rests; grip bars, rails and handles; fittings for blinds (rods, brackets, fastening
fittings, spring mechanisms, etc.); interior luggage racks; window opening mechanisms;
specialised ash trays; tail‑board fastening fittings.
(D) Mountings, fittings and similar articles suitable for buildings
This group includes:
(1) Door guards fitted with chains, bars, etc.; espagnolette or casement bolts and fittings;
casement fasteners and stays; fanlight or skylight openers, stays and fittings; cabin hooks
and eyes; hooks and fittings for double windows; hooks, fasteners, stops, brackets and
roller ends for shutters or blinds; letter‑box plates; door knockers, spy holes, etc. (other
than those fitted with optical elements).
6
(2) Catches (including ball spring catches), bolts, fasteners, latches, etc., (other than
key‑operated bolts of heading 83.01), for doors.
(3) Fittings for sliding doors or windows of shops, garages, sheds, hangars, etc. (e.g.,
grooves and tracks, runners and rollers).
(4) Keyhole plates and finger‑plates for doors of buildings.
(5) Curtain, blind or portière fittings (e.g., rods, tubes, rosettes, brackets, bands, tassel
hooks, clips, sliding or runner rings, stops); cleat hooks, guides and knot holders for blind
cords, etc.; staircase fittings, such as protectors for staircase treads; stair carpet clips, stair
rods, banister knobs.
Rods, tubes and bars, suitable for use as curtain or stair rods, etc., merely cut to
length and drilled, remain classified according to the constituent metal.
(6) Corner braces, reinforcing plates, angles, etc., for doors, windows or shutters.
(7) Hasps and staples for doors; handles and knobs for doors, including those for locks or
latches.
(8) Door stops and door closers (other than those of (H) below).
EN 85.12 states in pertinent part:
This heading covers electrical apparatus and appliances specialised for use on cycles or motor
vehicles for lighting or signalling purposes…
The heading includes, inter alia:
***
(7) Interior lighting lamps, such as dome lamps, wall lamps, step indicating lamps, door frame
lamps and instrument panel lamps.
The Protestant argues that the subject merchandise constitutes “parts” of an “[e]lectrical
lighting or signaling equipment (excluding articles of heading 8539), . . . of a kind used for
cycles or motor vehicles.” Pursuant to GRI 1, to be classified under heading 8512, HTSUS, the
subject merchandise must meet the terms of that heading. The merchandise liquidated under
various headings including 3926, HTSUS; 7020, HTSUS; and 8302, HTSUS. The merchandise
at issue are screws, nuts, washers, and shades to cover light sources. On its face the merchandise
at issue is diverse and numerous headings are implicated for classification. However, note 1 to
Section XVI, including heading 8512, HTSUS, explicitly states that no chapter under the section
covers “(g) Parts of general use, as defined in note 2 to section XV, of base metal (section XV),
or similar goods of plastics (chapter 39); . . . [or] (k) Articles of chapter 82 or 83.” As such,
CBP’s analysis must begin with an examination of the other headings at issue, specifically
whether any of the merchandise at issue would be classified under headings 3926, HTSUS; 7318,
HTSUS; or 8302, HTSUS, as parts of general use. 1
1
Heading 7020, HTSUS, and articles of glass are not covered under the definition of “parts of general use” and
therefore articles GS9107, GS9159, GSG2010, and GSG2074, which could be classified under that heading will be
examined seperately below in Section B.
7
A. Classifying Parts of General Use
Per the direction of Honda of America Manufacturing, Inc. v. United States (Honda), ,
774 (Fed. Cir. 2010), the “initial test” is to determine whether the “parts of general use”
provision covers the imported articles. 2 See also Container Store v. United States (Container
Store), 145 F. Supp. 3d 1331, 1345-47 (Ct. Int’l Trade 2016) (holding that where merchandise
falls within a heading pertaining to “parts of general use” as defined by Note 2(a) to Section XV,
it cannot be classified as a “part” of a competing provision). The term “parts of general use” is
defined in section XV’s note 2. While numerous headings fall under the umbrella of “parts of
general use,” the headings at issue here are heading 7318, HTSUS, which provides for “Screws,
bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring
washers) and similar articles, of iron or steel;” and heading 8302, HTSUS, which provides for
“Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases,
windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks,
hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door
closers of base metal; and base metal parts thereof.” Heading 3926, HTSUS, which provides for
“Other articles of plastics and articles of other materials of headings 3901 to 3914” must also be
considered as “parts of general use” because Note 1(g) to Section XVI includes “or similar goods
of plastics (chapter 39).” 3 See Jing Mei Auto. (USA) v. United States (Jing Mei), 682 F. Supp. 3d
1354, 1374 (Ct. Int’l Trade 2023) (holding that “fittings” of plastic that qualify as “parts of
general use” are properly classified under chapter 39, HTSUS, rather than in heading 8302,
HTSUS).
1. Classifying GS12139TY, GS12374TY, and GS12200TY
Guidance concerning the proper application of what merchandise qualifies as “parts of
general use” is laid out in Honda, supra, 607 F.3d at 774. The issue in Honda was the
classification of imported hollow, oil bolts used in cars and motorcycles under heading 7318,
HTSUS, or under chapter 87, HTSUS. Id. at 72. The bolts “connect[ed] fluid lines to brake
master cylinders or transmission cases, allowing fluid to flow through [the bolt] without
leaking.” Id. Like the present merchandise, the court in Honda was focused on whether the
imported bolts were precluded from classification as parts and accessories of vehicles. Id. The
Court of Appeals for the Federal Circuit concluded that the bolts were not properly classifiable
under heading 8708 as “[p]arts and accessories of . . . motor vehicles” and instead directed
classification of the articles as screws or bolts under heading 7318, HTSUS, an eo nomine
provision for “[s]crews, bolts, . . . and similar articles, of iron or steel.” The Honda Court
reached that conclusion by determining the bolts had characteristics of screws which meant the
bolts could viably be classified under heading 7318, HTSUS. Therefore, the bolts fell under the
umbrella of “parts of general use” and could not be classified as parts and accessories of
vehicles. Id. at 774. The analysis in Honda guides CBP’s analysis here, because the interaction
2
The Honda Court explicitly concluded that “an article’s specialization for vehicles does not preclude its
classification as a part of general use.” Honda, 607 F.3d at 774. As such, evidence demonstrating the exclusive use
in RVs or unique designs for use in RVs of the articles, at issue, does not preclude classification of the articles as a
“part of general use.”
3
Note 1(d) to Chapter 94 (“ . . . Luminaires and lighting fittings . . .”) has the same exclusion for parts of general use
or similar goods of plastics.
8
between chapter 85 and “parts of general use” is the same as the interaction between chapter 87
and “parts of general use.”
Protestant describes GS12139TY as a decorative half ball finial. However, upon review
of the item it is clear that GS12139TY fits the description of a “nut” provided for in EN 73.18.
Per EN 73.18(A), nuts “are metal pieces designed to hold the corresponding bolts in place. They
are usually tapped throughout but are sometimes blind.” See also HQ H293256, dated June 3,
2019 (defining a “nut” broadly as “a type of fastener which is internally threaded and often used
opposite a mating bolt, holding the bolt in place and thus fastening the materials together.”). The
article is internally threaded in a manner as to allow it to fasten to a bolt, which, together, hold a
glass or fabric shade over the rest of the light fixture. While the design of GS12139TY is not the
common hex nut, it still performs the same basic function: to fasten onto a threaded fastener and,
essentially, function as a clamp for interlaying material. Therefore, GS12139TY is a nut. The
article is also of brass, an alloy of the base metal cooper (subheading note 1(a) to chapter 74), as
such, it is described by heading 7415, HTSUS, which provides for “Nails, tacks, drawing pins,
staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with
heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers (including
spring washers) and similar articles, of copper[.]” As the article is prima facie classified in
heading 7415, HTSUS, it meets the definition of a “part of general use” per note 2(a) to Section
XV. 4 Therefore, classification of GS12139TY as a part under heading 8512, HTSUS, is
precluded pursuant to both Note 1 to Section XVI, and Additional U.S. Rule of Interpretation
(AUSRI) 1(c). Further, pursuant to Note 1 of chapter 83, Note 1(d) of chapter 94, and AUSRI
1(c), classification under heading 8302, HTSUS and heading 9405, HTSUS are also precluded.
Finally, classification in heading 7415, as an article similar to those of heading 7318, HTSUS,
precludes an article from classification as a “part” under heading 8302, HTSUS, or heading
9405, HTSUS. Therefore, GS12139TY is classified under heading 7415, HTSUS, and
specifically under subheading 7415.21.00, HTSUS, which provides for “Nails, tacks, drawing
pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel
with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers
(including spring washers) and similar articles, of copper: Other articles, not threaded: Washers
(including spring washers).”
Similarly, article GS12374TY is classified under heading 7907, HTSUS, which provides
for “[o]ther articles of zinc.” The article is composed of zinc which is a base metal governed by
Note 2 to Section XV, HTSUS. This article is a closer analogue to a traditional hex nut with flat
faces to facilitate tightening or loosening with a wrench. See also EN 73.18(A). The article is
internally threaded and designed to fasten onto another fastener, such as a stud, and clamp
interlaying material, such as a fixture, to a wall. As an article of a base metal that would be
classified under heading 7318, HTSUS as a nut 5 if it were of iron or steel, GS12374TY is “a part
4
Heading 7318, HTSUS, is specifically provided for, in section note 2(a), as a heading covering “parts of general
use.” The heading specifically provides for “[s]crews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter
pins, washers (including spring washers) and similar articles, of iron or steel.” Heading 7415, HTSUS, covers
“similar articles of other base metal” (copper) and, per the direction of section note 2(a), the expression “parts of
general use” extends to articles of heading 7415, HTSUS. See NY N060901, dated May 28, 2019.
5
Heading 7318, HTSUS, is specifically provided for, in section note 2(a), as a heading covering “parts of general
use.” Heading 7318, HTSUS, specifically provides for “Screws, bolts, nuts, coach screws, screw hooks, rivets,
9
of general use,” per Note 2 to section XV, HTSUS. As such, classification of GS12374TY under
heading 8512, HTSUS, is precluded pursuant to Note 1 to Section XVI and AUSRI 1(c).
Further, classification under heading 8302, HTSUS, and heading 9405, HTSUS, are also
precluded pursuant to note 1 to Section XVI, Note 1(d) of chapter 94, and AUSRI 1(c). The
proper classification of GS12374TY is under heading 7907, HTSUS, and specifically under
7907.00.60, HTSUS, which provides for “Other articles of zinc: Other.”
Protestant describes GS12200TY as a “decorative top cap used to aid a finial to tighten
down glass or fabric shade.” However, upon review of the article it becomes clear that
GS12200TY matches the description of a washer. Per EN 73.18(E), “washers are usually small,
thin discs with a hole in the center; they are placed between the nut and one of the parts to be
fixed to protect the latter. They may be plain, cut, split (e.g., Grower’s spring washers), curved,
cone shaped, etc.” The article is a thin disk with a hole in the center. Further the article is
meant to be placed between “a finial,” which has been determined above to be analogous to a
nut, and “glass and fabric shades.” The design of GS12200TY is not flat and has a raised middle
section. However, CBP regularly classifies non-flat washers in the same heading and
subheadings as traditional washers, such as spherical washers. See, e.g., HQ H249997, dated
December 9, 2015. For classification purposes, the article at issue has roughly the same shape as
a traditional washer and preforms the exact same role as a traditional washer. As such,
GS12200TY is properly described under heading 7318, HTSUS, which provides for “washers…
and similar articles,” and the article meets the definition of a “part of general use” per note 2(a)
to Section XV. Therefore, classification of GS12200TY under heading 8512, HTSUS, heading
8302, HTSUS and heading 9405, HTSUS, are precluded according to Note 1 to Section XVI,
Note 1 to Chapter 83, Note 1(d) to Chapter 94, and AUSRI 1(c). As such, GS12200TY is
classified under heading 7318, HTSUS, and specifically subheading 7318.22.00, HTSUS, which
provides for “Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers
(including spring washers) and similar articles, of iron or steel: Non-threaded articles: Other
washers.”
2. Classifying GS16101 and GSM1078
The Court of Internation Trade (CIT) recently addressed the interaction between articles
claimed to be classified as automobile parts and classification as parts for general use. In Jing
Mei Auto. (USA) v. United States (“Jing Mei”), 682 F. Supp. 3d 1354 (Ct. Int’l Trade 2023), the
CIT explicitly considered classification under heading 8708, HTSUS, (“Parts and accessories
of…motor vehicles”); classification under heading 8302, HTSUS, (“Base metal mountings,
fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork,
saddlery, trunks, chests, caskets or the like…”); and various classifications under chapter 39,
HTSUS, “Plastics and articles thereof.” The principles addressed therein are transferable to a
classification analysis under heading 8512, HTSUS, (“Electrical lighting or signaling equipment
. . . of a kind used for cycles or motor vehicles; parts thereof”) and the other headings concerning
“parts of general use” at issue.
cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel.” (Emphasis added). A
nut of any base metal, falling under section XV, HTSUS, would qualify as a “part of general use.”
10
In Jing Mei, the CIT addressed the proper classification of numerous chrome-plated,
plastic automobile parts. Id. at 1360. In this circumstance, the relevant articles addressed in Jing
Mei, were articles of plastic designed for the interior of specific makes and models of
automobiles. These articles were “designed to fill or cover gaps or join separate interior surfaces
of an automobile or eliminate rattle between parts and impart a decorative chrome finish.” Id. at
1364. The CIT initially determined that Note 1(g) to Section XVI explicitly prohibits the
classification of parts of general use and similar goods of plastic from being classified in that
section. As such, the court explicitly examined the scope of heading 8302, HTSUS, as regards
“parts of general use,” and whether any article of plastic at issue in Jing Mei would fall into that
scope. Id. at 1370. To that end, the CIT determined that an article designed for an automobile
could be classifiable under heading 8302, HTSUS, if it was “suitable for . . . coachwork” which
meant the article would be suitable for automobile bodies. Id. at 1370. Next, the CIT
determined the definition for “fitting” and “mounting”. The CIT determined the definition of
“fitting” as, among other things, “a part, usually small, used to join, adjust, or adapt other parts,
or is a part used in fitting up a house, office, or automobile, such as an appropriate accessory,
attachment, furnishing or decoration.” Id. at 1371. The CIT also determined the definition of
“mounting” to be, among other things, “something serving as a backing or support, including a
part on which a device rests while in service” and/or as a synonym for “embellishment,” which
meant “[t]hat which embellishes or beautifies, . . . an ornament, decoration, [a] setting off.” Id.
at 1371 (quoting the Oxford English Dictionary (2d ed. 1989)). With those definitions
determined, the CIT concluded that the chrome-plated plastic automobile parts met the definition
of fitting, and to a lesser extent mounting, and were suitable for coachwork mainly because the
articles served as embellishments, to make the interior of the vehicle more appealing. Id. at
1372. As such, the articles could not be classified under a heading within Section XVI because
the articles were goods of plastic similar to parts of general use classifiable under heading 8302,
HTSUS. Id. at 1373. Finally, the CIT clarified that the articles could not actually be classified
under heading 8302, HTSUS, because the articles were of plastic, and therefore were properly
classified under heading 3926, HTSUS. Id. at 1373.
With the lessons of Jing Mei in mind, we turn to article GS16101 to determine whether it
would fall within the scope of heading 8302, HTSUS. The Protestant describes the article as a
“10 [inch] white acrylic lens to mount over a wall sconce base.” It is not disputed the article is
designed to be attached to lights affixed to coachwork/bodies of RVs. Further, there is no doubt
GS16101 performs the role of an embellishment in the interior of an RV. The article is intended
to defuse the light generated by a bulb. As such, the article meets the definition of a fitting as
described by the CIT in Jing Mei. The article is a fitting suitable for coachwork, therefore it is
an article of plastic, similar to articles of heading 8302, HTSUS. Classification under heading
8512, HTSUS, per Note 1(g) to Section XVI, HTSUS, and heading 9405, HTSUS, per Note 1(d)
to chapter 94, are therefore precluded. Just as with the articles in Jing Mei, GS16101 is not
actually classifiable under heading 8302, HTSUS, because it is of plastic and not of base metal.
However, just as in Jing Mei, the proper classification is under heading 3926, HTSUS, which
provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914.”
More specifically, the article is properly classified under subheading 3926.30.50, HTSUS, which
provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914:
Fittings for furniture, coachwork or the like: Other.”
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Turning to GSM1078, the Protestant described the article as “10.5 [inch] white marble
acrylic lens with metal decorative cover-mounts over a wall sconce base.” At first blush it would
appear the lessons from Jing Mei and the analysis above would be determinative. The principles
of GRI 1 continue to hold and the article remains a fitting, as explained above, because the
article is basically the exact same as GS16101 in size, design, and purpose. However, the
inclusion of the metal decorative cover-mounts, while not substantially changing the article,
shifts the analysis out of GRI 1 alone into a composite good analysis. CBP must look to GRI 3
to determine whether GSM1078 is classified under heading 8302, HTSUS, because the article is
of base metal or classified under heading 3926, HTSUS, as an article of plastic. The article is a
composite good and GRI 3(a) directs that heading 8302, HTSUS, and heading 3926, HTSUS, are
equally specific as they both refer to only part of the article. As such, per GRI 3(b), CBP must
consider which component of GSM1078 gives the article its essential character and therefore its
appropriate classification. It is well-established that a determination as to “essential character” is
driven by the particular facts of the case at hand. See, e.g., Alcan Food Packaging (Shelbyville)
v. United States, 771 F.3d 1364, 1366 (Fed. Cir. 2014) (“The ‘essential character’ of
merchandise is a fact-intensive issue.”); see also EN VIII to GRI 3(b) supra (“The factor which
determines essential character will vary as between different kinds of goods.”). With respect to
the GSM1078, the base metal component is entirely decorative in nature. The plastic
component, on the other hand, while also decorative, performs an additional, intended function
to diffuse light evenly from the light bulb. Therefore, the component of GSM1078 that imparts
the essential character of the article is the plastic lens and its role in relation to the use of
GSM1078. As such, the analysis above for GS16101 holds and article GSM1078 is properly
classified under heading 3926, HTSUS, and specifically under subheading 3926.30.50, HTSUS,
which provides for “Other articles of plastics and articles of other materials of headings 3901 to
3914: Fittings for furniture, coachwork or the like: Other.”
B. Classifying GS9107, GS9159, GSG2010, and GSG2074
The last four articles, GS9107, GS9159, GSG2010, and GSG2074, to consider are all
substantially the same. All of the articles are varying degrees of opaque, circular, glass shades.
All of the articles have a hole at the top and all of the articles are intended to be used with
specific lights. As such, all four of the articles can be classified based on the same principles.
The articles could be classified under three headings. The first is heading 7020, HTSUS, which
provides for “[o]ther articles of glass.” The second is heading 8512, HTSUS, which provides for
“[e]lectrical lighting or signaling equipment (excluding articles of heading 8539), windshield
wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof.” The
third and final is heading 9405, HTSUS, which provides for “[l]uminaires 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.” The Protestant seeks classification under
heading 8512, HTSUS and as such CBP’s analysis will begin there.
1. Classifying Articles under Heading 8512 as Parts and of the Kind Used for Cycles
or Motor Vehicles.
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The Protestant aptly notes that CBP determined in New York Ruling Letter 884386, dated
April 9, 1993, that a particular lamp designed for use in a recreational vehicle was classifiable in
subheading 8512.20.20, HTSUS. The qualifying language in heading 8512, HTSUS, “of a kind
used for cycles or motor vehicles” is a provision governed by “principal use.” See Group Italglass
U.S.A., Inc. v. United States, 839 F. Supp. 866, 867 (Ct. Int’l Trade 1993). In accordance with
Additional U.S. Rule of Interpretation 1(a), HTSUS, the controlling use is the principal use at or
immediately prior to the date of importation of the goods of that class or kind to which the import
belongs. “Principal use” is defined as the use “which exceeds any other single use.” Id. In United
States v. Carborundum Co., 536 F.2d 373, 377 (C.C.P.A. 1976), the U.S. Court of Customs and
Patent Appeals held that to determine whether an article is included in a particular class or kind of
merchandise, the court must consider a variety of factors, including: (1) the general physical
characteristics of the merchandise; (2) the channels, class or kind of trade in which the merchandise
moves (i.e., where the merchandise is sold); (3) the expectation of the ultimate purchasers; (4) the
environment of the sale (i.e., accompanying accessories and marketing); (5) usage, if any, in the
same manner as merchandise which defines the class; (6) the economic practicality of so using the
import; and (7) the recognition in the trade of this use. United States v. Carborundum Co., 536
F.2d 373, 377 (C.C.P.A. 1976). While these factors were developed under the Tariff Schedule of
the United States (predecessor to the HTSUS), the courts have also applied them under the HTSUS.
See e.g., Minnetonka Brands v. United States, 24 C.I.T. 645, 651-2 (2000); Aromont USA, Inc. v.
United States, 671 F.3d 1310 (Fed. Cir. 2012); Essex Manufacturing, Inc. v. United States, 30
C.I.T. 1 (2006).
Furthermore, the four articles at issue are alleged to be parts of lighting fixtures designed
exclusively for use in RVs. The term “part” is not defined in the HTSUS. The courts have
considered the nature of “parts” under the HTSUS, and two distinct though not inconsistent tests
have resulted. See Bauerhin Techs. Ltd. v. United States (Bauerhin), 110 F.3d 774 (Fed. Cir.
1997), aff’d, 914 F.Supp. 554 (CIT 1995). The first, articulated in United States v. Willoughby
Camera Stores, Inc. (Willoughby), 21 C.C.P.A. 322, 324 (1933) requires a determination of
whether the imported item is an “integral, constituent, or component part, without which the
article to which it is to be joined, could not function as such article.” Bauerhin, 110 F.3d at 778
(quoting Willoughby, 21 C.C.P.A. at 324). The second, set forth in United States v. Pompeo
(Pompeo), 43 C.C.P.A. 9, 14 (1955), states that an “imported item dedicated solely for use with
another article is a ‘part’ of that article within the meaning of the HTSUS.” Id. at 779 (citing
Pompeo, 43 C.C.P.A. 9 at 13). Under either line of cases, an imported item is not a part if it is “a
separate and distinct commercial entity.” Bauherin, 110 F. 3d at 779.
Whether an article qualifies as “of a kind used for cycles or motor vehicles” is a question
CBP has addressed in the past. In HQ 965373, dated July 26, 2002, CBP addressed a protest
concerning the classification of a lighting system “predominantly sold for use in marine vehicles
and recreational vehicles” under heading 8512, HTSUS. The lighting system is a series/parallel
circuit of mini bulbs encased in a solid and flexible 3/8” diameter PVC extrusion. The lighting
system had interior and exterior applications. In HQ 965373, CBP explicitly found the lighting
system was not “specialized for use” on motor vehicles, had various applications, and concluded
that there was no evidence that use of the product in recreational vehicles exceeded any other
single use. As such, CBP found principal use of the product was not discernable and the lighting
system could not be classified in heading 8512, HTSUS. HQ 965373 informs CBP’s decision
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here. Protestant has provided evidence the overall lighting systems are certified for use in RVs
and Gustafson Lighting has a reputation and history supplying lighting products for RVs. See
e.g. LaSalle Bristol, Gustafson Lighting, visited January 28, 2025, https://www.lasallebristol
.com/gustafson-rv-lighting/; Patrick Industries, Gustafson Lighting, visited January 28, 2025,
https://www.patrickind.com/find-a-brand/. Unlike the lighting system examined in HQ 965373,
the merchandise at issue here are not complete lighting systems. The merchandise at issue are
shades ostensibly for lighting features, but completely disconnected from the lighting apparatus.
In fact, the subject merchandise are merely the decoration or minor structural elements that
surround the functional lighting apparatus. Further, while the lighting apparatus might be of a
voltage that would not appear outside of an RV, the Protestant’s exhibits clearly demonstrate that
the decorative shades would not be out of place combined with lighting fixtures for households,
restaurants, and other locations besides the exterior or interior of an RV. Nothing about these
specific articles dictates they may only be used in RVs or that the goods are only for 12-volt
lighting systems, lighting systems exclusive to RVs, and cannot be used in 120-volt lighting
systems. The subject articles are not specialized for use only in RV lighting systems and
therefore, as with the lighting system in HQ 965373, do not have a discernable principal or
controlling use.
Even when viewed through a Carborundum factor lens the merchandise cannot be
described as of a kind used for cycles or motor vehicles.
(1) The articles at issue are very basic items that may be used in multiple lighting
systems. As such, the general physical characteristics of the merchandise
demonstrate the items could be used in numerous lighting applications outside of
RVs. This factor does not weigh in favor of finding the merchandise is of a kind
used for cycles or motor vehicles;
(2) If the parts are only incorporated into the channels, class, or kind of trade in RV
fixtures which Gustafson Lighting operates then it would be reasonable for a
consumer to conclude the merchandise at issue is for RVs. However, the subject
shades can be incorporated into similarly sized light fixtures of any voltage and do
not contain any design features or elements that dictate their exclusive use in RVs.
A simple internet search of glass light shades in the dimensions of the articles
produced numerous results. Substantially similar glass shades are found in
numerous other household lighting fixtures and a consumer could easily conclude
the items may be incorporated with other lighting systems. As such, this factor
does not weigh in favor of finding the merchandise is of a kind used for cycles or
motor vehicles;
(3) The shades can be incorporated into any similarly sized light fixture and do not
contain any elements that are exclusive to RV light fixtures. As such, the ultimate
purchaser would expect the merchandise to be interchangeable with other light
fixtures. This factor does not weigh in favor of finding the merchandise is of a kind
used for cycles or motor vehicles;
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(4) The merchandise is unlikely to be sold on an individual basis and likely will be sold
combined with or in conjunction with the RV models Gustafson specializes in.
Therefore, the environment of the sale (i.e., accompanying accessories and
marketing) will likely be oriented towards the RV market. This factor weighs in
favor of finding the merchandise is of a kind used for cycles or motor vehicles;
(5) The shades can be incorporated into any similarly sized light fixture and do not
contain any elements that are exclusive to RV light fixtures. The usage of the
merchandise is to decorate or affix interior and exterior lights similar to those found
in a home or RV and is not exclusive to RVs. This factor does not weigh in favor
of finding the merchandise is of a kind used for cycles or motor vehicles;
(6) The merchandise is economically practical to use in RVs or homes for its intended
purpose, to decorate or affix lights. This factor does not weigh in favor or against
finding the merchandise is of a kind used for cycles or motor vehicles; and
(7) The shades can be incorporated into any similarly sized light fixture and do not
contain any elements that are exclusive to RV light fixtures such as headlights
designed to be incorporated into the body of a vehicle. The trade does not recognize
these items are only incorporated in RVs. This factor does not weigh in favor of
finding the merchandise is of a kind used for cycles or motor vehicles.
Consideration of the Carborundum factors demonstrate and reinforce the conclusion
reached above, i.e., subject articles are neither specialized for use exclusively in RV lighting
systems, nor do they have a discernable principal or controlling use. Simply put, the Protestant’s
argument relies upon the fact that the glass shades are for use in lighting systems of a voltage
that is also only for use in RVs and the use is evidenced by the low voltage of the lighting
system. Putting aside whether the subject merchandise would even qualify as “electrical lighting
equipment,” the subject merchandise is not for exclusive use in low voltage RV lighting systems,
nor is it connected in any way to a specific voltage in any lighting system. As such, CBP need
not further examine what types of lighting systems are of a kind used in RVs to determine the
correct classification of the subject merchandise. The subject merchandise is not of a kind used
for cycles or motor vehicles and cannot be classified under heading 8512, HTSUS.
Further, Protestant’s argument for recognizing the articles as “parts” under heading 8512,
HTSUS, is one that CBP has previously addressed. Specifically, in HQ 966041, dated April 29,
2003, CBP considered whether a sewing machine light was classified as a part of a sewing
machine or as a lamp. The light was designed to be installed on existing, assembled machines
and imported separately. To arrive at the correct classification, CBP explored both a Bauherin
and Pompeo analysis and determined the sewing machine light could not be classified as a “part”
of a sewing machine because it was neither integral to the functioning of the machine, to sew,
nor designed exclusively for the sewing machine as it was a simple light providing a subordinate
purpose. As such, CBP concluded in HQ 966041 that “[m]erchandise used in conjunction with
an item in a subordinate role to the function of that item has been described as an accessory, and
not as a part, by the Court of International Trade.” See, Rollerblade, Inc. v. United States, 116 F.
Supp. 2d 1247, 1252 (Ct. Int’l Trade, 2000). CBP further determined that the sewing machine
light was properly classified under heading 9405, HTSUS, as a lamp, and not under heading
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8452, as a part of a sewing machine. The glass shades at issue here are similarly distinct from
the articles they are meant to be parts of. The 12-volt lights specifically designed for use in RVs
are not at issue. The articles at issue are decorative shades. These items are neither necessary
for the functioning of the lights nor are they specifically designed to only work with 12-volt
lights in RVs. The articles can be used to decorate any properly sized light without any concern
for the voltage supplied. The articles at issue, GS9107, GS9159, GSG2010, and GSG2074, are
decorative accessories and not properly described as parts nor described by heading 8512,
HTSUS.
2. Classifying between heading 7020, HTSUS, and heading 9405, HTSUS
Classification of the glass shades under heading 8512, HTSUS, is incorrect. As such,
CBP’s analysis continues and must examine heading 7020, HTSUS, and heading 9405, HTSUS.
Note 1(g) to chapter 70 explicitly precludes classification of “[l]uminaires or lighting fittings,
illuminated signs, illuminated name-plates or the like, having a permanently fixed light source,
or parts thereof of heading 9405. Furthermore, CBP has fully examined the interactions between
classifying articles under heading 9405, HTSUS, and headings within chapter 70. See HQ
965776, dated October 8, 2002 (considering the classification of shaped glass shades designed
for candleholders or sconces and determining the correct classification was under heading 9405,
HTSUS). The glass articles at issue are specifically shaped to fit over light fixtures. While the
working does not dictate the glass may only be attached to 12-volt lights in RVs, it still
demonstrates the glass is a part of luminaries. As such, the correct classification of GS9107,
GS9159, GSG2010, and GSG2074 is within heading 9405, HTSUS, which provides for
“Luminaires 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.” See HQ
965776, dated Oct. 18, 2002; HQ 964048, dated Sep. 20,2001. More specifically the glass
shades are classified under heading 9405.91.30, HTSUS, which provides for “Luminaires 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: Parts: Of glass: Globes and
shades: Other.”
C. Addressing Other Arguments Raised by Protestant
The majority of Protestant’s argument justifying classification under heading 8512,
HTSUS, is addressed above in section B (1). However, to avoid confusion concerning other
published classification decisions and this Response, CBP will address the other decisions raised
by Protestant. The Protestant is correct that NY 884386, dated Apr. 9, 1993, classifies a wall
lamp designed for an RV under heading 8512, HTSUS. See NY 860561, dated Mar. 5, 1991
(classifying a light designed to be powered by a car cigarette lighter under heading 8512,
HTSUS); HQ 955160, dated Apr. 1, 1994 (classifying an emergency light powered via a
vehicle’s cigarette lighter under heading 8512, HTSUS); See also EN 85.12 (“The heading
includes, inter alia : . . . (7) Interior lighting lamps, such as dome lamps, wall lamps, step
indicating lamps, door frame lamps and instrument panel lamps.”). The Protestant is also correct
that logically such a permissible classification would mean parts of the wall lamp would also be
16
classified under heading 8512, HTSUS. However, NY 860561 and other similar cases all
concern lights that are clearly, from the design of the article, intended to be used in vehicles or
RVs, generally because of how the light is powered. The articles at issue here, have nothing in
their design to indicate their exclusive use in an RV or any other vehicle.
Another topic that must be directly addressed is Protestant’s presentation of the
interaction between heading 9405, HTSUS, and heading 8512, HTSUS. The Protestant cites HQ
966327, dated May 28, 2003; HQ 955160, dated April 1, 1994; and NY 860561, dated March 5,
1991, to support the contention that lights meant to light a space, rather than be decorative,
cannot be classified under heading 9405, HTSUS. That is an incorrect conclusion. The correct
conclusion from those rulings is that a light that merely performs a decorative function cannot be
classified under heading 8512, HTSUS. Put another way, electrical equipment capable of
“lighting or signaling” is a prerequisite, provided in the terms of the heading, for classification
under heading 8512, HTSUS. For a light to be properly classified under heading 8512, HTSUS,
the light must have a utilitarian function, i.e., to signal or illuminate a space. The articles, at
issue in this case, are likely parts of lights capable of illuminating a space, however, that non-
dispositive fact does not dictate classification in heading 8512, HTSUS, nor does it preclude
classification under heading 9405, HTSUS. If the articles were parts for merely decorative light
fixtures, then classification under heading 8512, HTSUS, would be precluded on that fact alone.
HOLDING:
By application of GRIs 1 and 6, GS12139TY is to be classified under heading 7415,
HTSUS, and specifically under subheading 7415.21.00, HTSUS, which provides for “Nails,
tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or
of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins,
washers (including spring washers) and similar articles, of copper: Other articles, not threaded:
Washers (including spring washers).” On November 26, 2017, the column one general rate of
duty was 3% ad valorem.
By application of GRIs 1 and 6, GS12374TY is to be classified under heading 7907,
HTSUS, and specifically under 7907.00.60, HTSUS, which provides for “Other articles of zinc:
Other.” On November 26, 2017, the column one general rate of duty was 3% ad valorem.
By application of GRIs 1 and 6, GS12200TY is to be classified under heading 7318,
HTSUS, and specifically under subheading 7318.22.00, HTSUS, which provides for “Screws,
bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring
washers) and similar articles, of iron or steel: Non-threaded articles: Other washers.” On
November 26, 2017, the column one general rate of duty was free.
By application of GRIs 1 and 6, GS16101 is to be classified under heading 3926,
HTSUS, and specifically under subheading 3926.30.50, HTSUS, which provides for “Other
articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture,
coachwork or the like: Other.” On November 26, 2017, the column one general rate of duty was
5.3% ad valorem.
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By application of GRIs 1 3(b), and 6 GSM1078 is to be classified under heading 3926,
HTSUS, and specifically under subheading 3926.30.50, HTSUS, which provides for “Other
articles of plastics and articles of other materials of headings 3901 to 3914: Fittings for furniture,
coachwork or the like: Other.” On November 26, 2017, the column one general rate of duty was
5.3% ad valorem.
By application of GRIs 1 and 6, GS9107, GS9159, GSG2010, and GSG2074 are to be
classified under heading 9405, HTSUS, and specifically under subheading 9405.91.30, HTSUS,
which provides for “Luminaires 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: Parts: Of glass: Globes and shades: Other.” On November 26, 2017, the column one
general rate of duty was 12% ad valorem.
You are instructed to DENY the protest, except to the extent reclassification of the
merchandise is indicated above results in a partial allowance. You are instructed to notify the
Protestant of this decision no later than 60 days from the date of this decision. Any reliquidation
of the entry or entries in accordance with the decision must be accomplished prior to this
notification. Sixty days from the date of the decision, the Office of Trade, Regulations and
Rulings will make the decision available to CBP personnel, and to the public on the Customs
Rulings Online Search System (CROSS) at https://rulings.cbp.gov/, which can be found on the
CBP website at http://www.cbp.gov and other methods of public distribution.
Sincerely,
for Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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