The tariff classification of recessed lighting fixtures and trim rings from China.

N058976 May 20, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.10.6010, 9405.99.4000 Ms. Micki Chavira CSL Customs Service Express Inc. 16920 S. Avalon Boulevard Carson, CA 90746 RE: The tariff classification of recessed lighting fixtures and trim rings from China. Dear Ms. Chavira: In your letter dated April 16, 2009 you requested a tariff classification ruling. The merchandise under consideration are described as “5 inch Incandescent IC Housing,” style number NHIC-501QAT, “6 inch IC Recessed Fixture,” style number NHIC-17, “4 inch Low Voltage Down Light New Constructions,” style number NL-401Q, “Baffle Trim Cone for Recessed Lighting,” style number NTM-713WAL, and “Adjustable Stepped Baffle Trim for Recessed Lighting,” style number NL-410. Samples of all five items were included with your ruling request and will be returned to you. The “5 inch Incandescent”, the “6 inch IC Recessed”, and the “4 inch Low Voltage” are all rough-in high-hat fixtures. They consist of a cylindrical metal can-shaped housing with a metal frame, incorporating bar hangers and t-bar clips that are used to install the fixture to joists or suspended ceiling grids. Each fixture also includes an attached junction box for protecting electrical connections. The “5 inch Incandescent” fixture is made of steel, measures approximately 14½ inches long by 11 inches wide by 7½ inches high at its widest points, and features a porcelain Edison base lamp socket. The “6 inch IC Recessed” fixture measures 15½ inches long by 12 inches wide by 7½ inches high at its widest points, and also made of steel and features a porcelain Edison base lamp socket. The “4 inch Low Voltage” is made of steel and baked enamel, measures approximately 14¾ inches long by 7 inches wide by 6 inches high and features a built-in transformer with a 12 volt (V) output for an MR16 2-pin lamp socket. The “Baffle Trim Cone” and “Adjustable Stepped Baffle Trim” are trim rings designed to be inserted into the high-hat can after installation in order to finish off the fixture. The “Baffle Trim Cone” is made of metal and measures approximately 5½ inches high by 7½ inches in diameter at its base, tapering to a diameter of 2½ inches. It features two metal wire spring clips designed to secure the trim ring inside the fixture. The “Adjustable Stepped Baffle Trim” is also made of metal and measures approximately 2 inches high by 5 inches in diameter at its base, tapering to a diameter of 2¼ inches. It features three metal spring clips designed to secure the trim ring inside the fixture. The applicable subheading for the “5 inch Incandescent IC Housing,” style number NHIC-501QAT, “6 inch IC Recessed Fixture,” style number NHIC-17, “4 inch Low Voltage Down Light New Constructions,” style number NL-401Q, will be 9405.10.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Of base metal: Other: Household.” The general rate of duty will be 7.6 percent ad valorem. The applicable subheading for the “Baffle Trim Cone for Recessed Lighting,” style number NTM-713WAL, and “Adjustable Stepped Baffle Trim for Recessed Lighting,” style number NL-410, will be 9405.99.4000, HTSUS, which provides for “Lamps and lighting fittings…and parts thereof…: Parts: Other: 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