CLA-2-94:OT:RR:NC:N3:110
Ms. Jenna M. Laufer
Broan-Nutone, LLC
926 West State Street
Hartford, WI 53027
RE: The tariff classification of lighting fixtures from China
Dear Ms. Laufer:
In your letter dated February 12, 2014, you requested a tariff classification ruling.
The merchandise under consideration is six decorative flush mount ceiling light fixtures identified as Light/Fan Series, items number 757SN, 761BN, 764BN, 766BN, 778WH and 741SN. It is stated that after importation, each light fixture will be packaged together with an exhaust fan manufactured in the United States in a retail packaging. The lighting fixtures will be used in the ventilation fan/ceiling light i.e. Photographs of all fixtures were submitted with your ruling request.
Items number 764BN, 778WH and 741SN are dome style flush mount ceiling light fixtures. These fixtures feature frosted or white/opal/alabaster finished glass dome with screw on finial and surrounded/supported by a stylized or polished finished metal trim base/ring. Items Number 757SN, 761BN and 766BN are bubble style flush mount ceiling light fixtures. Their glass shades are secured/affixed to the trim metal ring/base by thin wires/strips or brackets. Although the metal and the glass components are stylized, it is the glass component that provides the most predominant feature of the subject lighting fixtures.
The applicable subheading for as Light/Fan Series, items number 764BN, 778WH, 741SN, 757SN, 761BN and 766BN 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.
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 Hope Abada at (646) 733-3016.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division