CBP Ruling N026470 — The tariff classification of a portable light tower.

Tariff classification

Headings: 9405

Product description

The merchandise under consideration is the Night-Lite Pro™ NL6/NL8 and Maxi-Lite® ML6/ML8. Literature and specification sheets were submitted with your ruling request. The country of origin was not stipulated. The Night-Lite Pro™ NL6/NL8 and Maxi-Lite® ML6/Ml8 are four portable light towers designed for providing light to open spaces and jobsites. They consist of diesel powered generators with fuel tanks mounted onto a metal chassis with a trailer hitch and two automotive type wheels, and a telescopic tower with a cluster of lighting fixtures with high output flood lights. The telescopic towers are constructed of galvanized steel with either a manual, electric or hydraulic system for raising the cluster of lights depending on the options ordered. The Allmand light towers are manufactured with all necessary lighting in a self powered portable system capable of being towed by a motor vehicle to various locations, and feature adjustable outriggers for securing the system at the desired location during use.

CBP rationale

The applicable subheading for the Night-Lite Pro™ NL6/NL8 and Maxi-Lite® ML6/Ml8 will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.

Full text

N026470 May 2, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Kasey Twohig Allmand Bros. Inc. P.O. Box 888 Holdrege, NE 68949 RE: The tariff classification of a portable light tower. Dear Ms. Twohig: In your letter dated April 15, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Night-Lite Pro™ NL6/NL8 and Maxi-Lite® ML6/ML8. Literature and specification sheets were submitted with your ruling request. The country of origin was not stipulated. The Night-Lite Pro™ NL6/NL8 and Maxi-Lite® ML6/Ml8 are four portable light towers designed for providing light to open spaces and jobsites. They consist of diesel powered generators with fuel tanks mounted onto a metal chassis with a trailer hitch and two automotive type wheels, and a telescopic tower with a cluster of lighting fixtures with high output flood lights. The telescopic towers are constructed of galvanized steel with either a manual, electric or hydraulic system for raising the cluster of lights depending on the options ordered. The Allmand light towers are manufactured with all necessary lighting in a self powered portable system capable of being towed by a motor vehicle to various locations, and feature adjustable outriggers for securing the system at the desired location during use. The applicable subheading for the Night-Lite Pro™ NL6/NL8 and Maxi-Lite® ML6/Ml8 will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 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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