CLA-2-94:OT:RR:NC:1:110
Ms. Karma E. Ruiz
World Wise Consulting, Inc.
1665 NW 102nd Ave., Suite 107
Miami, FL 33172
RE: The tariff classification of automated lighting fixtures from the Netherlands.
Dear Ms. Ruiz:
In your letter dated June 1, 2011, you requested a tariff classification ruling on behalf of your client, Martin Professionals.
The items under consideration are five automated lighting fixtures identified as the MAC TW1™, MAC 2000 Wash™, MAC 2000 Wash XB™, MAC 700 Profile™ and the MAC 575 Krypton™.
Martin Professionals manufactures lighting products for both the architectural and entertainment markets. Their light fixtures are used in a variety of applications such as bridges, clubs, concerts, cruise ships, events, hospitals, hotels, landscape, parks, office and retail complexes, structure lighting, television and theatre lighting, etc. The information you provided indicates that the MAC series of automated lighting fixtures are motorized units with moving head spotlights for stage, studio and other commercial or retail lighting applications. Automation, sequence and various dynamic lighting effects (i.e., continuous or static, zoom, rotating, dimming, strobe, color mixing, etc.) of the spotlights are accomplished by use of a controller and interchangeable gobos, filters and prisms. All fixtures feature a cylindrical shaped spotlight mounted between “U” shaped brackets on a motorized base which pivots and rotates the spotlight as directed by the controller. You state that the spotlights will be imported with a controller, power and data cables, brackets and clamps to secure the fixtures to various structures.
The MAC TW1™ fixture consists of a housing constructed of magnesium alloy. With the spotlight head in the straight up position, the overall dimensions are approximately 18 inches in length by 14¼ inches wide by 28 inches high. It utilizes a single 1200 watt (W) tungsten halogen lamp.
The MAC 2000 Wash™ and MAC 2000 Wash XB™ fixtures consist of housings constructed of UV-resistant fiber-reinforced composite material. With the spotlight heads in the straight up position, the overall dimensions are approximately 16 inches in length by 19¼ inches wide by 29½ inches high. They utilize a single 1200 W and 1500 W short-arc discharge lamps respectively.
The MAC 700 Profile™ and MAC 575 Krypton fixtures also consist of housings constructed of UV-resistant fiber-reinforced composite material. With their spotlight heads in the straight up position, the overall dimensions are approximately 17¾ inches in length by 14½ inches wide by 25 inches high. They utilize a single 700 W and 575 W short-arc discharge lamps respectively.
In your letter you suggest classification of the automated lighting fixtures under heading 8543, Harmonized Tariff Schedule of the United States (HTSUS), as electrical machines and apparatus not specified or included elsewhere. However, “lamps” are provided for in headings 8513, 8539 and 9405, HTSUS. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level and provides a commentary on the scope of each heading of the tariff with examples of the types of merchandise covered. Noting EN 94.05 (I), this heading provides for specialized lamps and spotlights. Inasmuch as the automated lighting fixtures meet the terms of heading 9405, HTSUS, which is an eo nomine provision for lamps and lighting fittings including spotlights, classification within chapter 85 would not be appropriate.
The applicable subheading for the MAC TW1™ will be 9405.40.6000, 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.
The applicable subheading for the MAC 2000 Wash™, MAC 2000 Wash XB™, MAC 700 Profile™ and the MAC 575 Krypton™ will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: 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