Mr. John Phillips
Linklite Systems, Inc.
874 Spring Park Loop
Celebration, FL 34747
RE: The tariff classification of component parts of a portable worksite flood lighting equipment from United Kingdom
Dear Mr. Phillips:
In your letter dated July 17, 2014, you requested a tariff classification ruling.
The prospective importation is comprised of four (4) individual component parts of the “Linklite” portable worksite flood lighting equipment. The portable worksite flood lighting primarily functions as temporary portable worksite lighting in construction environments and during civil repair or maintenance operations on roads, highways, rail tracks or tunnels. The four components parts are: a luminaire lamp head, a telescopic aluminum mast, a steel base, and a power cord.
The luminaire lamp head is comprised of two 36W fluorescent tubes, a 110V electrical ballast, and an aluminum chassis surrounded by a polycarbonate lens assembly. The lamp head measures 546 millimeter long by 272 millimeter wide. It has a 16 Amp 110 power connector that allows the lamp head to be connected to a main power or to a generated power source. It also has a flanged plug that allows the lamp head to feed through power to an additional lamp head, and to be linked together with a number of series lights.
The telescopic aluminum mast is designed to fit the lamp head. It measures 1800 millimeters by 33 millimeters by 33 millimeters when not extended. It is stated that this component is manufactured in China and imported into the United Kingdom.
The base or ”basket” is comprised of welded steel measuring 460 millimeters long by 460 millimeters wide by 70 millimeters high. It features a mesh steel base, a carrying handle on one side, and a spring locking square steel rod to hold the telescopic mast that can be folded down flat when not in use. This component is manufactured in China and imported into the United Kingdom.
The power cord is a 16 Amp 110V three conductor cable measuring 14 meters long by 2.5 millimeters thick with European style industrial plug and connector. This component is manufactures in United Kingdom.
In your ruling you suggested that the luminaire lamp head be classified in subheading 9405.40.8000, HTSUS, as other electric lamp or lighting fitting of other than base metal. However, this item is made of aluminum (metal) therefore, subheading 9405.40.8000 would not apply. Alternatively, you suggested classification in subheading 8539.31.0050, HTSUS, as a Discharge lamps, other than ultraviolet lamps: Fluorescent, hot cathode: Other with a single plug-in base. The ENs to heading 85.39 state in pertinent part, with regard to the meaning of discharge lamps, other than ultra-violet lamps, “they consist of a glass envelope (usually tubular) or a quartz envelope (usually in an outer envelope of glass,) furnished with electrodes and containing, under low pressure, either a gas which becomes luminous under the influence of an electric discharge or a substance which gives off a vapour having similar properties; certain lamps may contain both a gas and a vapour producing substance.” However, this item does not meet this definition therefore, classification under subheading 8539.31.0050, HTSUS, would not apply.
You also suggested classifying the telescopic aluminum mast in subheading 7604.29.5060, HTSUS, as an “Aluminum bars, rods and profiles: Of aluminum alloys: Bars and rods: Other, with a maximum cross-sectional dimension of 10 mm or more”. The subject telescopic aluminum mast would not be classifiable in heading 7616, HTSUS, as other article of aluminum because it is more specifically provided for in another heading of the tariff.
Classification of merchandise under the Harmonized Tariff System of the United States, (HTSUS), is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the heading and any relative section or chapter notes.
Heading 9405, HTSUS, provides for lamps and light fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. Subheading 9405.99, HTSUS, provides for parts of items described in the above heading.
The Explanatory Notes, although not dispositive, are to be looked to for the proper interpretation of the HTSUS. Explanatory Note II to 94.05 states the following: PARTS: The heading also covers identifiable parts of lamps and light fittings, illuminated signs, illuminated name-plates and the like, not more specifically covered elsewhere.
The telescopic aluminum mast and the steel base are identifiable parts of the portable worksite flood lighting equipment. Thus, the telescopic aluminum mast and the steel base would be considered as parts of the portable worksite flood lighting equipment and therefore, would be classified in heading 9405, HTSUS.
The applicable subheading for the luminaire lamp head will be 9405.40.6000, HTSUS, which provides for "Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal." The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the aluminum mast will be 9405.99.4020, which provides for lamps and light fittings...illuminated signs, illuminated name-plates and the like..., parts, other, other, lampposts and bases for lampposts, of aluminum, other. The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the steel base will be 9405.99.4090, which provides for lamps and light fittings...illuminated signs, illuminated name-plates and the like..., parts, other, other…., other. The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the power cord will be 8544.42.9000, HTSUS, which provides for insulated (including enameled or anodized) wire, cable…: other electric conductors, for a voltage not exceeding 1,000 V: fitted with connectors: other: other. The general rate of duty will be 2.6 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 firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division