CLA-2-94:OT:RR:E:NC:1:110
Mr. John A. Whitson
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of flexible track lighting from China.
Dear Mr. Whitson:
In your letter dated November 26, 2008, you requested a tariff classification ruling.
The merchandise under consideration is the Globe Flexible Track Lighting Kit, Item No. 368153. The Globe Flexible Track Lighting Kit is a complete track lighting system consisting of two 42 inch flexible rails or tracks constructed of plastic with internal conductors, one plastic rail joiner, six track light heads, three ceiling connectors, and two plastic decorative end caps. From the information you provided, the track lighting system is imported packaged together ready for retail sale.
Primarily constructed of plastic, the track rails can be bent easily into any desired shape (i.e. S, spiral, curve, etc.). The light heads feature brushed nickel finish rims, frosted glass, and require GU10 light bulbs with a maximum wattage of 50 watts (W). The ceiling connectors and rail joiner feature short stanchions, which suspend the track from a ceiling.
The applicable subheading for the Globe Flexible Track Lighting Kit, Item No. 368153 will be 9405.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Other: Household.” 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