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G80477 G8 Ruling Active

The tariff classification of an in-ground lamp base from China

Issued August 23, 2000 by U.S. Customs and Border Protection.

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G8 G80477 (August 23, 2000)

Tariff classification

HTS codes: 9405.92.0000

Headings: 9405

Product description

The article in question is identified as an in-ground fixture installation kit that is used as the base for wiring and mounting landscape lighting, pathway lights and floodlights. The kit consists of a PVC post, an aluminum mounting post cap, hardware and sealant tape.

CBP rationale

The applicable subheading for the in-ground fixture installation kit will be 9405.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for plastic parts for lamps and lighting fittings.

Full text

NY G80477 August 23, 2000 CLA-2-94:RR:NC:2:227 G80477 CATEGORY: Classification TARIFF NO.: 9405.92.0000 Mr. Tim Allwine Danzas Corporation 3650 131st Avenue S.E., Suite 700 Bellevue, Washington 98006 RE: The tariff classification of an in-ground lamp base from China Dear Mr. Allwine: In your letter dated July 21, 2000, on behalf of Regent Lighting, you requested a classification ruling. The article in question is identified as an in-ground fixture installation kit that is used as the base for wiring and mounting landscape lighting, pathway lights and floodlights. The kit consists of a PVC post, an aluminum mounting post cap, hardware and sealant tape. You state that the PVC post is the largest item as well as the item with the greatest value in the kit. The kit is a set classifiable as a lamp part with the PVC imparting the essential character. The applicable subheading for the in-ground fixture installation kit will be 9405.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for plastic parts for lamps and lighting fittings. The duty rate will be 3.7 percent ad valorem. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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