CLA-2-94:OT:RR:E:NC:1:110
Mr. Eifrion M. Evans
Lumishore
23 Hawthorne Avenue
Swansea, Wales SA2 0LR
United Kingdom
RE: The tariff classification of underwater lighting from the United Kingdom.
Dear Mr. Evans:
In your letter dated April 27, 2009, you requested a tariff classification ruling.
The merchandise under consideration are five series of LED (Light Emitting Diode) lighting fixtures for underwater marine use. The five series are identified as the Drivelite™ Stainless Steel Series; the Drivelite™ Color-Change-PLUS Series; the Thru-Hull Aluminium Bronze Series – Thru-Hull and Flush Fit; the Thru-Hull Colour-Change-PLUS Series; and the Riblite and Shorelite Series LED underwater lighting.
From the information you provided and published on your website, the Drivelite™ Stainless Steel Series of underwater light fixtures are watertight units constructed of marine-grade hard anodized aluminum and stainless steel in the shape of bullets. They are offered in various sizes from 105mm to 130mm in length and diameters of 32mm to 45mm with LED light output of 18 to 90 watts (W). Operating voltage options are 12 or 24 volts (V). The Drivelite™ Stainless Steel Series features mounting brackets suitable for installation onto all types of watercraft up to 9 meters in length. The Drivelite™ series of lighting is designed for mounting to watercraft hulls, outboard engines, stern drives, trim tabs, cavitation plates and other underwater lighting applications. The Drivelite™ Color-Change-PLUS Series is similar to the Stainless Steel Series and provides vibrant light sequences or fishing mode options.
The Thru-Hull Aluminium Bronze Series – Thru-Hull and Flush Fit, and the Thru-Hull Colour-Change-PLUS Series of underwater light fixtures are round recessed watertight units constructed of marine-grade aluminum bronze in various diameters of 63 to 120mm with LED light output of 18 to 120 W. These two series of fixtures are designed for mounting directly through hull sides, transoms, etc., or replacement fittings for existing underwater hull lighting systems for boats up to 100 meters in length. Operating voltage options are 9 to 31 V. The Colour-Change-PLUS Series provides vibrant light sequences or fishing mode options.
In your letter you suggest classification under 8512.20.40, Harmonized Tariff Schedule of the United States (HTSUS) for electrical visual signaling equipment of a kind used for motor vehicles or cycles. From the information you provided, the underwater lighting units are specifically designed for use in watercraft not motor vehicles or cycles. Therefore they are excluded from classification under heading 8512, HTSUS.
Regarding the Riblite and Shorelite Series LED underwater lighting, we were unable to locate any descriptive literature on theses two items; therefore we are unable to provide you with a classification at this time. If you decide to resubmit your request for the Riblite and Shorelite Series, please include photographs, drawings or other pictorial representations of each item with descriptive literature on the use of such items and installation procedure along with the material that we have returned to you. A sample of the Riblite and Shorelite is not required; therefore you may re-submit your request and the additional information electronically.
The applicable subheading for the Drivelite™ Stainless Steel Series, the Drivelite™ Color-Change-PLUS Series, the Thru-Hull Aluminium Bronze Series – Thru-Hull and Flush Fit, and the Thru-Hull Colour-Change-PLUS Series LED underwater marine light fixtures will be 9405.40.6000, HTSUS, which provides for “Lamps and lighting fittings…not elsewhere specified or included…Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division