The tariff classification of lighting sub-assemblies from China.

N031964 July 17, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.10.8010; 9405.92.0000 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of lighting sub-assemblies from China. Dear Mr. Mulvihill: In your letter dated June 23, 2008, you requested a tariff classification ruling on behalf of your client, Eureka Lighting. The merchandise under consideration consists of two examples of sub-assemblies for a four foot fluorescent single lamp strip light. Both sub-assemblies feature a rectangular shaped housing composed predominantly of plastic. From the shop assembly sheet provided with your ruling request, the fixture housing measures approximately four feet long by 6 inches tall and is 4 inches deep. Example 1 consists of the plastic housing with lamp-holders, wiring and the addition of some minor metal components. Example 2 consists only of the plastic housing with the added metal components. After importation, each example will be assembled with ballast, additional wiring and hanging components into a complete lighting fixture designed to be suspended from a ceiling. In your letter you suggest classification of both sub-assembly examples under 9405.99.4000, Harmonized Tariff Schedule of the United States (HTSUS), as other parts of lighting. However, in Example 1 the sub-assembly features the lamp-holders and wiring needing only a ballast to be functional as a light. Irrespective of the degree of incomplete or unfinished, Example 1 has the essential character and dedication for use as a light fixture. Example 2 is clearly identifiable as a part of a light fixture predominantly constructed of plastic, and is specifically provided for as such. The applicable subheading for the sub-assembly in Example 1 will be 9405.10.8010, HTSUS, which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Other: Household.” The general rate of duty will be 3.9 percent ad valorem. The applicable subheading for the sub-assembly in Example 2 will be 9405.92.0000, HTSUS, which provides for “Lamps and lighting fittings…parts thereof not elsewhere specified or included: Parts: Of plastics.” The general rate of duty will be 3.7 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