CLA-2-94:OT:RR:NC:N4:410
Ms. Marissa Ginenthal
Maribel International Freight Forwarders, Inc.
211 Broadway
Lynbrook, NY 11563
RE: The tariff classification of glass prisms for lighting fixtures from China
Dear Ms. Ginenthal:
In your letter dated April 14, 2020 you requested a tariff classification ruling on behalf of your client GQ Investments LLC. Pictures and a drawing specification were submitted with your request.
The subject merchandise is identified as custom designed optic glass prisms, part numbers 300942 and 202438. The glass prisms are made of optic borosilicate glass for use in chandelier lighting fixtures. Part number 300942 is in the shape of a swoosh and measures 7.25 inches long. Part number 202438 is in the shape of a spearhead and measures 7 inches long.
The applicable subheading for part numbers 300942 and 202438 will be 9405.91.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for lamps and lighting …, and parts thereof not elsewhere specified or included: parts: of glass: other: prisms and other glass articles of a kind used in chandeliers and wall brackets, and articles thereof. The rate of duty will be 4.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.91.6040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.91.6040, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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