CLA-2-94:OT:RR:E:NC:1:110
Mr. Karl Brown
Vaxcel International
121 E. North Ave.
Carol Stream, IL 60188
RE: The tariff classification of bath bar wall fixtures from China.
Dear Mr. Brown:
In your letter dated February 4, 2009, you requested a tariff classification ruling.
The merchandise under consideration are five interior, wall mounted bath bar light fixtures. The five light fixtures are identified as the Bellagio 4L Vanity Light Parisian Bronze (BG-VLD004PZ), Caesar 4L Vanity Light Walnut Patina (CA-VLD004WA), Helsinki 4L Vanity Light Brushed Nickel (HS-VLD004BN), Lasalle 4L Vanity Light Brushed Nickel (LS-VLD004BN), and the Prescott 4L Vanity Light Brushed Nickel (PS-VLD004BN).
The Bellagio 4L Vanity Light Parisian Bronze, item number BG-VLD004PZ and the Caesar 4L Vanity Light Walnut Patina, item number CA-VLD004WA, are traditionally styled bath bar fixtures consisting of long highly stylized back plates constructed of a poly-resin material with four highly stylized arms extending outwards supporting lamp-holders with bell-shaped decorative glass shades. The highly stylized poly-resin back plates of these fixtures are the most prominent and visually appealing components to these fixtures.
The Helsinki 4L Vanity Light Brushed Nickel, item number HS-VLD004BN, is a contemporary designed fixture consisting of a plain medium size rectangular metal back plate with curved ends of which two plain square metal arms extend outward in a drip loop design supporting an additional square rod curved downward in a circular segment, supporting four lamp-holders with bell-shaped decorative glass shades. Both the metal and glass are equally important; however the glass shades are visually the most prominent and provide the greatest visual appeal.
The Lasalle 4L Vanity Light Brushed Nickel, item number LS-VLD004BN, consists of a plain small metal round back plate from which four plain tubular arms extend outwards supporting lamp-holders with bell-shaped decorative glass shades. The Prescott 4L Vanity Light Brushed Nickel, item number PS-VLD004BN, consists of a plain medium size metal back plate with four plain tubular arms extending outwards supporting lamp-holders with bell-shaped decorative glass shades. The glass shades are visually the most prominent and provide the greatest visual appeal.
The applicable subheading for the five bath bar light fixtures (Item Numbers BG-VLD004PZ, CA-VLD004WA, HS-VLD004BN, LS-VLD004BN and PS-VLD004BN) 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