CLA-2-94:OT:RR:E:NC:1:110
Mr. Karl Brown
Vaxcel International
121 E. North Avenue
Carol Stream, IL 60188
RE: The tariff classifications of flush mount ceiling light fixtures from China.
Dear Mr. Brown:
In your letter dated April 29, 2009, you requested a tariff classification ruling.
The merchandise under consideration are five decorative flush mount ceiling light fixtures identified as item numbers OF33412BBZ, OF25515RC, OF38713LS, CC38314BBZ and DY-CCU150FP. Photographs of all fixtures were submitted with your ruling request.
Item number OF33412BBZ is a lantern style, weatherproof, flush mount ceiling light fixture. This fixture is a box-shape lantern framed in metal with flat frosted translucent glass panels on all four sides and bottom. Each of the four sides features four metal silhouettes of pine trees. The metal and glass both contribute to the fixtures decorative appearance and function together to provide a weatherproof fixture. This fixture is “UL” labeled (Underwriters Laboratories Inc.) as suitable for use in damp location.
Item number OF25515RC is a bubble style, weatherproof, flush mount ceiling light fixture. This fixture features a metal ring resembling a ship’s steering wheel and three thin wires over a frosted glass bubble shade. Although the metal and glass are stylized, the glass clearly provides the greater visual area. This fixture is “UL” labeled as suitable for use in damp location.
Item number OF38713LS is a dome style, weatherproof, flush mount ceiling light fixture. This fixture features stylized metal frame work with stylized seeded glass panels. The metal and glass both contribute to the fixture’s decorative appearance and function together to provide a weatherproof fixture. This fixture is “UL” labeled as suitable for use in damp location.
The applicable subheading for item numbers OF33412BBZ, OF25515RC and OF38713LS will be 9405.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Other: Household.” The general rate of duty will be 3.9 percent ad valorem.
Item number CC38314BBZ is a lantern style flush mount ceiling light fixture. This fixture is in the form of an inverted pyramid, framed in metal with flat frosted translucent glass panels. Each of the four sides of the fixture features metal silhouettes of pine trees flanking a moose. The metal framing and silhouettes are highly stylized as compared to the flat frosted glass panels and provide the fixture’s appeal from a marketing standpoint.
Item number DY-CCU150FP is a dome style flush mount ceiling light fixture. This fixture features highly stylized metal scroll work, decorative leaves and finial over the frosted shade. The highly stylized metalwork provides the majority of the surface area from a visual perspective.
The applicable subheading for item numbers CC38314BBZ and DY-CCU150FP will be 9405.10.6010, HTSUS, which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Of base metal: Other: Household.” The general rate of duty will be 7.6 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