N018052 N0 Ruling Active

The tariff classification of a light fixture from the United Kingdom.

Issued October 16, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The merchandise under consideration is a fluorescent lighting fixture identified as the Lumina. The Lumina utilizes a high efficiency compact 11 Watt fluorescent 4-pin “U” shape lamp. This light consists of a rectangular plastic housing measuring approximately 14 inches long by 3 inches wide and is 2 inches deep. A clear plastic lens wraps around the front of the fixture over the fluorescent lamp for approximately two-thirds the length of the housing. This fixture is designed to operate on 24 Volts of electricity supplied by a separate transformer, which must be hard wired to the fixture. The back of the housing features teardrop-shaped mounting holes providing a means for mounting the Lumina to virtually any flat surface including cabinets and under counters.

CBP rationale

The applicable subheading for the Lumina lighting fixture will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.

Full text

N018052 October 16, 2007 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Leah M. Martino ScriptPro 5828 Reeds Rd. Mission, KS 66202 RE: The tariff classification of a light fixture from the United Kingdom. Dear Ms. Martino: In your letter dated October 3, 2007 you requested a tariff classification ruling. The merchandise under consideration is a fluorescent lighting fixture identified as the Lumina. The Lumina utilizes a high efficiency compact 11 Watt fluorescent 4-pin “U” shape lamp. This light consists of a rectangular plastic housing measuring approximately 14 inches long by 3 inches wide and is 2 inches deep. A clear plastic lens wraps around the front of the fixture over the fluorescent lamp for approximately two-thirds the length of the housing. This fixture is designed to operate on 24 Volts of electricity supplied by a separate transformer, which must be hard wired to the fixture. The back of the housing features teardrop-shaped mounting holes providing a means for mounting the Lumina to virtually any flat surface including cabinets and under counters. The applicable subheading for the Lumina lighting fixture will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: 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

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