CLA-2-94:RR:NC:1:110
Mr. Joseph R. Hoffacker
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of pendant light from Taiwan.
Dear Mr. Hoffacker:
In your letter dated November 2, 2006, you requested a tariff classification ruling for your client Urban Outfitters, Inc.
The merchandise under consideration is a hanging pendant light identified as a “Cord Kit”, Style # 3.301.CO00. A sample of the pendant light was submitted with your ruling request and will be returned to you. The Cord Kit is not a kit but a completely assembled hanging pendant light that consists of a plastic lamp-holder with an externally threaded housing and removable locking ring to hold various types of lampshades. This lighting fixture is attached to a 15’ power cord with plug, in-line switch and two easy-to-install ceiling hangers. The Cord Kit is designed for use as a suspended ceiling lighting fixture for paper lanterns and chandeliers. This fixture is rated for 3 A (Amps) at 120 V (Volts) with a maximum lamp rating of 60 W (Watts).
The applicable subheading for the Cord Kit, Style # 3.301.CO00 will be 9405.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings including searchlights and spotlights…and parts thereof not elsewhere specified or included: Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Other: Other.” The general rate of duty will be 3.9 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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division