CLA-2-94:OT:RR:NC:1:110

Ms. Linda S. Drenning
Acuity Brands Lighting, Inc.
1400 Lester Road
Conyers, GA 30046

RE: The tariff classification of a patient room ceiling light from United States

Dear Ms. Drenning:

In your letter dated October 18, 2012, you requested a tariff classification ruling.

The merchandise described as the “ComfortView” is a patient room ceiling light fixture. The ComfortView consist of housing and door frame made of 18 gauge steel and a translucent plastic photographic lens. A variety of National Geographic photos are available to be superimposed onto the lens of the light fixtures. The ComfortView is marketed for specialized treatment areas to create a calming atmosphere to ease patient tensions while patients are prone or recumbent for long periods of time. The ComfortView has standard universal voltage ballast or driver and 4 lamps to provide even backlighting.

You state that although ComfortView is manufactured in the U.S., exporting is inevitable with the possibility of returns into the U.S. Please be advised that classification rulings issued by this office are applicable to the product in question when imported into the United States.  Since you also plan exporting the goods, it is recommended that you seek a ruling from the designated customs service of that country prior to export.   

The applicable subheading for the “ComfortView” patient room ceiling light fixture will be 9405.10.6020, Harmonized Tariff Schedule of the United States (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 Hope Abada at (646) 733-3016.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division