CLA-2-94:OT:RR:NC:1:110
Mr. Thaddeus Gapinski
Port Brokers Inc.
152-60 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of lighting systems from Germany.
Dear Mr. Gapinski:
In your letter dated February 9, 2010, you requested a tariff classification ruling on behalf of your client ARRI Incorporated.
The merchandise under consideration is the ARRI PAX light sets. The ARRI PAX sets will be imported in two different configurations: the PAX1 and PAX2. The ARRI PAX sets are complete portable lighting systems used in the filming industry for field or studio use during the recording of video or still images, television, and for studio lighting.
From the information you provided, the PAX1 set is packaged together in a fitted case consisting of three LED (Light Emitting Diode) light panels measuring approximately 3.8 inches long by 8.6 inches wide by 2.9 inches deep, each comprised of at least 80 LEDs; batteries with charging electronics; 24VDC/150W power supply; wired controller; various cables; mounting adapter hardware and accessories.
The PAX2 set adds the convenience of wireless capabilities with a wireless controller, and is packaged in a fitted case with the same components of the PAX1 set with three additional LED light panels; transceiver module; wireless light controller with batteries; charger for wireless light controller batteries; and additional cables and adapters.
The LED light panels are rectangular aluminum housings designed to be connected together in multiples of 4. Each light panel contains a series of 8 plastic lenses which act as converging lenses to focus the desired light into smaller beam angles and must be used with the kit controller, power and beam shaping components to function as a useable static light source.
As stated above, the ARRI PAX light systems are imported packaged together in a fitted case ready for retail sale. The PAX1 and PAX2 meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on a set as a whole its essential character. The LED light panels clearly provide the essential character of each set.
The applicable subheading for the ARRI PAX1 and PAX2 sets will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: 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