CLA-2-94:OT:RR:E:NC:1:110
Mr. Larry Hart
Hart Worldwide Logistics
2360 NW 66th Ave., Suite 207
Miami, FL 33122
RE: The tariff classification of lighting parts from China.
Dear Mr. Hart:
In your letter dated July 2, 2008, you requested a tariff classification ruling on behalf of your client, Lumz n Blooms LTD.
The merchandise under consideration are four light reflectors and a light fixture housing. The five articles are identified as the Cherry Reflector, Cherry Cooler Reflector, Wing Reflector, Dutch Reflector and the Dutch Cooler. The reflectors and housing are designed for use primarily in commercial greenhouses to increase the effect of daylight on plants.
The Cherry Reflector consists of an oval shaped dome made from a single stamp piece of steel anodized with aluminum, with a highly polished smooth interior. This reflector features cutouts for a lamp-holder and mountings, and is imported with steel hanging brackets. The Cherry Cooler Reflector consists of a rectangular housing of stamp steel holding a Cherry Reflector, and features a tempered glass lens and steel mounting brackets.
The Wing Reflector is a rectangular sheet of highly polished light-weight aluminum with a series of bends forming a half cylinder shaped reflector. As stated in your ruling request, the Wing Reflector will be imported in two models, one with a lamp-holder and one designed for use with a corded lamp-holder, sold separately. As imported, the Wing Reflector model with lamp-holder has the essential character of a light fixture and is classified as such.
The Dutch Reflector consists of a round shaped dome made from a single stamp piece of steel anodized with aluminum, with a highly polished smooth interior. This reflector features a die-cast collar and cutouts for a lamp-holder. The Dutch Cooler is a sealed steel housing hood designed to hold the Dutch Reflector. This housing features a sealed tempered glass lens.
The applicable subheading for the Wing Reflector with lamp-holder will be 9405.10.8020, Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Other: Other.” The general rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the Cherry Reflector, Cherry Cooler Reflector, Wing Reflector without lamp-holder, Dutch Reflector and the Dutch Cooler will be 9405.99.4000, HTSUS, which provides for “Lamps and lighting fittings…parts thereof not elsewhere specified or included: Parts: Other: Other.” The general rate of duty will be 6 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division