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862503 86 Ruling Active

The tariff classification of closet lights from Hong Kong.

Issued May 14, 1991 by U.S. Customs and Border Protection.

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86 862503 (May 14, 1991)

Tariff classification

HTS codes: 9405.10.80, 9405.10.60

Headings: 9405

Product description

metal and plastic battery- operated closet lights which are stated to be designed for use in both the home and the office.

CBP rationale

The applicable subheading for the metal closet lights will be 9405.10.60, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and light fittings...not elsewhere specified or includ- ed...other electric ceiling or wall lighting fittings...of base metal: other. The rate of duty will be 7.6 percent ad valorem. The appropriate subheading for the plastic closet lights will be 9405.10.80, HTS, which provides for lamps and light fittings.

Full text

NY 862503 MAY 14 1991 CLA-2-94:S:N:N3D:227 862503 CATEGORY: Classification TARIFF NOS.: 9405.10.60 and 9405.10.80 Ms. Mary Anne O'Boyle Hoglund and Moyles, Inc. P.O. Box 66373 O'Hare Int'l Airport Chicago, IL 60666 RE: The tariff classification of closet lights from Hong Kong. Dear Ms. O'Boyle: In your letter dated April 9, 1991, on behalf of your client, Builders Square, Inc., you requested a tariff classification ruling. The merchandise at issue is metal and plastic battery- operated closet lights which are stated to be designed for use in both the home and the office. The applicable subheading for the metal closet lights will be 9405.10.60, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and light fittings...not elsewhere specified or includ- ed...other electric ceiling or wall lighting fittings...of base metal: other. The rate of duty will be 7.6 percent ad valorem. The appropriate subheading for the plastic closet lights will be 9405.10.80, HTS, which provides for lamps and light fittings...other electric ceiling or wall lighting fittings...other. The rate of duty will be 3.9 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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