H81494 H8 Ruling Active

The tariff classification of lighting fittings/CD holders from China

Issued June 19, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

Each lamp consist of a transparent cylindrical-shaped plastic tube, designed to hold water, which is affixed to a plastic base that measures 5 inches high and 8 inches wide at its widest point and a plastic removable CD rack that fits over the tube. Item WAC200 measures 21 inches high with a diameter of 4 inches and WA220 measures 27 inches high with a diameter of 4 inches. Each base contains an electric light bulb situated beneath a varied-colored plastic disk. When the light is activated via an on/off switch attached to each base, each disk rotates sending a beam of light of diverse colors through the container that has been filled with water. The lamps also include 10 colored balls that are inserted into the water filled containers.

CBP rationale

The applicable subheading for the electric light units with CD racks, items WAC200 and WA220, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than base metal.

Full text

NY H81494 June 19, 2001 CLA-2-94:RR:NC:2:227 H81494 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. John deBoer Wal Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of lighting fittings/CD holders from China Dear Mr. deBoer: In your letter dated May 16, 2001, you requested a tariff classification ruling. The samples are being returned as requested. The samples submitted, items WAC200 and WA220, are described as water tube aqua lamps with CD racks. Each lamp consist of a transparent cylindrical-shaped plastic tube, designed to hold water, which is affixed to a plastic base that measures 5 inches high and 8 inches wide at its widest point and a plastic removable CD rack that fits over the tube. Item WAC200 measures 21 inches high with a diameter of 4 inches and WA220 measures 27 inches high with a diameter of 4 inches. Each base contains an electric light bulb situated beneath a varied-colored plastic disk. When the light is activated via an on/off switch attached to each base, each disk rotates sending a beam of light of diverse colors through the container that has been filled with water. The lamps also include 10 colored balls that are inserted into the water filled containers. The applicable subheading for the electric light units with CD racks, items WAC200 and WA220, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than base metal. The rate of duty will be 3.9 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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