The tariff classification of an electric light from China.

N006885 February 27, 2007 CLA-2-94:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Chabwera A. Underwood F. J. & E. Enterprises, LLC 1428 W. Roache Indianapolis, IN 46208 RE: The tariff classification of an electric light from China. Dear Mr. Underwood: In your letter dated February 10, 2007, you requested a tariff classification ruling on behalf of your client Vision Products, Incorporated. The merchandise under consideration, based on the submitted literature and photographs, is an electric Lampholder, item number E27. The lampholder consists of a standard Edison base lamp socket within a cylindrical shaped porcelain holder with an attached stainless steel clamp designed to attach this light to various structures. Connected to the lampholder is a 12 foot 110 Volt (V) 2-wire insulated electrical cord with an inline on/off rocker switch and a two prong polarized plug. Attached to the holder is a tapered cone-shape stainless steel wire protective cage contoured to accommodate an “R Series” lamp (light bulb). The cone shaped cage measures approximately 6 inches long and is tapered from 1¼ inch diameter that fits onto the porcelain lampholder to a 5? inch diameter at the opposite end, which is open to allow the light to project unobstructed. Also included with this lampholder is a 250 Watt (W) infrared lamp. The applicable subheading for the electric Lampholder E27 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.” The general 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). 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division