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The tariff classification of electric lights from Germany.
Issued August 25, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M85785 (August 25, 2006)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
The subject merchandise, based on the submitted information, is electric lights, which are known as the Light Stones. These electric lights, primarily in the shape of different-sized blocks, are indicated to be principally used along open-paved surfaces (such as paving stones or slabs). The components, comprising most of the models, are referred to as the “glass-body,” which is the translucent-top portion containing the LED light(s), and the bottom white “load-carrying body,” all composed of synthetic resins with its bottom portion containing a certain amount of quartz and granite.
CBP rationale
The applicable subheading for these electric lights will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings…not elsewhere specified or included…Other electric lamps and lighting fittings: Other than of base metal.
Full text
NY M85785 August 25, 2006 CLA-2-94:RR:NC:1:108 M85785 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Markus Bechstein Zum Ritzhagen 11 34508 Willingen Germany RE: The tariff classification of electric lights from Germany. Dear Mr. Bechstein: In your letter dated August 9, 2006, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is electric lights, which are known as the Light Stones. These electric lights, primarily in the shape of different-sized blocks, are indicated to be principally used along open-paved surfaces (such as paving stones or slabs). The components, comprising most of the models, are referred to as the “glass-body,” which is the translucent-top portion containing the LED light(s), and the bottom white “load-carrying body,” all composed of synthetic resins with its bottom portion containing a certain amount of quartz and granite. The applicable subheading for these electric lights will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings…not elsewhere specified or included…Other electric lamps and lighting fittings: Other than of base metal. The rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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