866612 86 Ruling Active

The tariff classification of halogen lamps from China.

Issued September 16, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8539.21.40, 8539.21.2080

Headings: 8539

Product description

The merchandise at issue consists of the following tungsten halogen lamps: double-ended type lamps exceeding 100 V and designed for outdoor purposes; tru-aim lamps (MR16) with bi-pin bases and dichroic reflectors; and halogen bulbs possessing bi- pin bases, noting that the latter two lamps have a voltage of 12 V and are designed for indoor lighting purposes.

CBP rationale

The applicable subheading for the double-ended halogen lamps will be 8539.21.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical filament lamps. The applicable subheading for the tru-aim lamps and halogen bulbs will be 8539.21.2080, HTS, which provides for other electrical filament lamps.

Full text

NY 866612 September 16, 1991 CLA-2-85:S:N:N3D:227 866612 CATEGORY: Classification TARIFF NOS.: 8539.21.40 and 8539.21.2080 Mr. Bill Kershaw Worldwide Resources Corp. 13228 4th Ave. W. Bldg. B Everett, WA 98204 RE: The tariff classification of halogen lamps from China. Dear Mr. Kershaw: In your letter received in this office on August 29, 1991, you requested a tariff classification ruling. The merchandise at issue consists of the following tungsten halogen lamps: double-ended type lamps exceeding 100 V and designed for outdoor purposes; tru-aim lamps (MR16) with bi-pin bases and dichroic reflectors; and halogen bulbs possessing bi- pin bases, noting that the latter two lamps have a voltage of 12 V and are designed for indoor lighting purposes. The applicable subheading for the double-ended halogen lamps will be 8539.21.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical filament lamps...tungsten halogen: other. The rate of duty will be 4 percent ad valorem. The applicable subheading for the tru-aim lamps and halogen bulbs will be 8539.21.2080, HTS, which provides for other electrical filament lamps... tungsten halogen: designed for a voltage not exceeding 100 V. The rate of duty will be free. 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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