The tariff classification of an aluminum reflector from Taiwan.
Issued June 8, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.99.4000
Headings: 9405
Product description
You state that this reflector should be properly classified under subheading 8539.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of electrical filament or discharge lamps. However, since heading 8539, HTS, covers bulb-type lamps and noting that the subject merchandise is not a part of these kind of lamps, consideration of classification under subheading 8539.90.00, HTS, is precluded.
CBP rationale
The applicable subheading for the cast aluminum reflector will be 9405.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of lamps and lighting fittings.
Full text
NY 810635 June 8, 1995 CLA-2-94:S:N:N3:227 810635 CATEGORY: Classification TARIFF NO.: 9405.99.4000 Ms. Lisa C. Schneider Associated Customhouse Brokers, Inc. Water Tower Park 1099 Jay St., Bldg. C-5 P.O. Box 22670 Rochester, NY 14692-2670 RE: The tariff classification of an aluminum reflector from Taiwan. Dear Ms. Schneider: In your letter dated May 16, 1995, on behalf of Bausch & Lomb, Inc., you requested a tariff classification ruling. The sample submitted is a cast aluminum reflector, measuring nearly 3 1/2 inches in height by 7 inches in diameter, which will be assembled into a high intensity lamp that is intended for stage production lighting usage. You state that this reflector should be properly classified under subheading 8539.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of electrical filament or discharge lamps. However, since heading 8539, HTS, covers bulb-type lamps and noting that the subject merchandise is not a part of these kind of lamps, consideration of classification under subheading 8539.90.00, HTS, is precluded. The applicable subheading for the cast aluminum reflector will be 9405.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of lamps and lighting fittings...not elsewhere specified or included. The rate of duty will be 7.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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