CLA-2-85:OT:RR:NC:N1:102
Mr. Rick Henson
Let’s Gel, Inc.
13809 Research Boulevard #905
Austin, TX 78750
RE: The tariff classification of a culinary heat lamp from China
Dear Mr. Henson:
In your letter dated May 20, 2010, you requested a tariff classification ruling. Descriptive literature and illustrations were submitted.
The product you plan to import is described as the Bon Home Culinary Heat Lamp, model number HL100BN. This 120 Volt (V), 2.1 Amp (A) heat lamp is used to keep food warm and is intended for residential/household use. It resembles a typical desk lamp in design and features a metal base measuring approximately 8 inches in length, 5 inches in width and 2.5 inches in height with a flat bottom for placement on a table, counter or other flat surface.
From the base rises a jointed metal neck measuring approximately 14 inches in height and supporting a cone-shaped metal lamp head measuring approximately 4 inches in height and 5 inches in diameter at its widest point. Within the lamp head is a ceramic coil heating element. A thermally insulated handle allows the user to safely position the lamp head as needed, and a metal grille fitted over the heating element prevents it from making direct contact with nearby surfaces.
The base includes a plastic on-off switch as well as a power outlet which allows the connection of an additional lamp. Up to five lamps may be connected together in this manner. The lamp is also equipped with a tilt sensor that automatically shuts off the lamp if the base is tilted over 30 degrees; in addition, the lamp contains internal circuit breakers that trip if the temperature of the ceramic coil exceeds 180 degrees, or if an excessive amount of current is drawn.
You suggest classification of the heat lamp under subheading 8539.49.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; parts thereof: Ultraviolet or infrared lamps: arc lamps: Other.” However, the subject article is not a light fixture with a light bulb. It does not use a light bulb to provide light and is therefore excluded from HTSUS headings 9405 and 8539. We find that the heat lamp is more specifically provided for as an electrothermic appliance in heading 8516, HTSUS.
The applicable subheading for the Bon Home Culinary Heat Lamp will be 8516.79.0000, HTSUS, which provides for other electrothermic appliances of a kind used for domestic purposes. The rate of duty will be 2.7 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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division