CLA-2-94:OT:RR:NC:1:110
Mr. Charles H. Barnwell
Acuity Brands Lighting, Inc.
One Lithonia Way
Conyers, GA 30215
RE: The tariff classification of a recessed ceiling lighting fixture from Mexico.
Dear Mr. Barnwell:
In your letter dated April 6, 2010, you requested a tariff classification ruling.
The merchandise under consideration is the 2PM3N ceiling fixture. It is made of a single piece of roll-formed steel and, depending on the configuration, measures either 2 feet wide by 2 feet long by 4 ½ inches high, or 2 feet wide by 4 feet long by 4 ½ inches high, and include premium grade aluminum louvers. The 2PM3N series fixtures are commonly referred to as lay-in fixtures and feature electronic ballast for 2, 3, or 4 T8 fluorescent lamps. The steel housing features integrated T-bar safety clips for recessed installations into a suspended ceiling system, and is intended for use in applications where lighting is required over a large area such as offices, stores, classrooms, and other commercial and industrial applications.
In your ruling request you suggest classification of the 2PM3N in 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS) as other electric lamps and lighting fittings. However, the 2PM3N is an electric ceiling fixture and is not of the class or kind of exterior light fixtures designed for use in public open spaces or thoroughfares such as public buildings, monuments, parks, or public streets. It is designed for indoor use in commercial or industrial applications such as offices, stores, and classrooms.
The applicable subheading for the 2PM3N will be 9405.10.6020, HTSUS, which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Of base metal: Other: Other.” 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