N049959 N0 Ruling Active

The tariff classification of a ceiling fan light kit from China.

Issued February 10, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.10.8010

Headings: 9405

Product description

The merchandise under consideration is a light kit fixture for a combination Bath Fan with Light, model number BFL85RCB. The model BFL85RCB is a low profile, recessed, ceiling mounted bath fan and light combination. The light kit fixture consists of a plastic housing with lamp-holder for a single 100 watt (W) type A19 lamp, a round translucent plastic lamp cover and a plastic powder coated chrome trim ring with an overall outside diameter of approximately 13½ inches. This light fixture is designed for the BFL85RCB Bath Fan with Light and is imported separately from the fan.

CBP rationale

The applicable subheading for the bath fan light kit fixture will be 9405.10.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Other: Household.

Full text

N049959 February 10, 2009 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.10.8010 Ms. Esther Corby Lasko Products 820 Lincoln Ave. West Chester, PA 19380 RE: The tariff classification of a ceiling fan light kit from China. Dear Ms. Corby: In your letter dated January 26, 2009, you requested a tariff classification ruling. The merchandise under consideration is a light kit fixture for a combination Bath Fan with Light, model number BFL85RCB. The model BFL85RCB is a low profile, recessed, ceiling mounted bath fan and light combination. The light kit fixture consists of a plastic housing with lamp-holder for a single 100 watt (W) type A19 lamp, a round translucent plastic lamp cover and a plastic powder coated chrome trim ring with an overall outside diameter of approximately 13½ inches. This light fixture is designed for the BFL85RCB Bath Fan with Light and is imported separately from the fan. The applicable subheading for the bath fan light kit fixture will be 9405.10.8010, Harmonized Tariff Schedule of the United States (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. 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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