CLA-2-94:OT:RR:NC:N4:410
Ms. Kristen Lane
Acuity Brands Lighting, Inc.
1400 Lester Rd.
Conyers, GA 30012
RE: The tariff classification of wall mount lights from Mexico
Dear Ms. Lane:
In your letter dated December 13, 2018, you requested a tariff classification ruling.
The merchandise under consideration is three models of outdoor wall mount light fixtures identified as Item 1 TWA Series, Item 2 TWH Series and Item 3 TWR2 Series. Representative samples of Item 1 Series TWA and Item 2 TWH were submitted with your letter and will be returned to you.
Item 1 TWA Series is referred to as Compact Fluorescent, High Pressure Sodium, Metal Halide Lamp. The light fixture consists of a clear polycarbonate lens, plastic housing and die-cast aluminum mounting plate. It measures 25.5cm x 29.2cm x 22.7cm. You state that the TWA Series is for use in entrances, stairwells, corridors and other pedestrian areas. The light fixture is designed to fit a compact fluorescent, High Pressure Sodium or Metal Halide lamp (included in the sample).
Item 2 TWH Series is referred to as Compact Fluorescent or Metal Halide Lamp. It features a clear glass lens, die-cast aluminum housing and mounting plate. The light fixture measures 41.3cm x 20.3cm x 40.0cm. You state that the TWH Series is for use in outdoor storage areas, warehouse and factory perimeters and loading docks. The light fixture is designed to fit a compact fluorescent, High Pressure Sodium or Metal Halide lamp (included in the sample).
Item 3 TWR2 Series is referred to as High Pressure Sodium or Metal Halide Lamp. There is no sample submitted with your ruling request. Based on the pictures and description from the website that you have provided, Item 3 is similar to Item 2 in construction. It consists of a clear lens, die-cast aluminum housing and back housing/mounting plate. You state that the wall mount fixture is ideal for mounting above entryways and loading docks.
You proposed classification in subheading 9405.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…not elsewhere specified or included…Other electric lamps and lighting fittings: …” because you believe the light fixtures qualify for use in "public open spaces or thoroughfares."
We disagree. In defining the meaning of "public open spaces or thoroughfares", it is well established that tariff terms are to be construed in accordance with their common and commercial meanings which are presumed to be the same. The common meaning of "public" is "of, belonging to, or concerning the people as a whole; of or by the community at large" and that of "thoroughfare" is "1 a way or passage through [or] 2 a public street open at both ends, esp. one through which there is much traffic; highway; main road". Examples of lighting within the meaning would be lights of a kind used for lighting streets, highway or parks.
Clearly, the common meaning of the quoted phrase is not equivalent to "exterior" on the outside; outer; or outdoors. The sturdy, weatherproof construction and the outdoor use of the subject wall lights in environments such as “entrances, stairwells, corridors, and other pedestrian areas ” and “outdoor storage areas, warehouse and factory perimeters, and loading docks” etc. do not satisfy the meaning of "public open spaces or thoroughfares". The subject wall mount lights are not of a kind used for public open spaces or thoroughfares as commonly defined. Accordingly, we conclude that the light fixtures under consideration are "Chandeliers and other electric ceiling or wall lighting fittings" within subheading 9405.10, HTSUS.
The applicable subheading for the Item 1 TWA Series will be 9405.10.8020, 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 Item 2 TWH Series and Item 3 TWR2 Series 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 https://hts.usitc.gov/current.
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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division