N059378 N0 Ruling Active

The tariff classification of lighting fixtures from China.

Issued May 27, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.10.6010, 9405.10.8010

Headings: 9405

Product description

The merchandise under consideration consists of five lighting fixtures identified as item numbers MXX717, MXX818, PLVH0884, WCH121 and WLVH0284. Based on the submitted photos, item numbers MXX717, MXX818 and PLVH0884 are Crystal Chandeliers, which are ceiling mounted pendant fixtures that are normally suspended from a ceiling by chain. They feature several ornate forms of decorative metal with long, curved arms supporting lamp-holders and featuring numerous decorative, highly refractive glass crystals with light-scattering properties. Crystal Chandeliers are generally identified by their highly stylized crystal components. The highly stylized crystal components of these three chandeliers visually provide the essential character for each light fixture. Item numbers WCH121 and WLVH0284 are wall sconces consisting of metal back plates with two attached metal curved arms supporting lamp-holders for decorative candle light bulbs within replica candle sticks resting on drip cups, and other decorative metal curved forms. Several individual articles of crystal are suspended from the drip cups and decorative metal forms, however the metal components of these two wall sconces are the most prominent by visual appeal and mass, thereby providing the essential character for these two light fixtures.

CBP rationale

The applicable subheading for the three Crystal Chandeliers, item numbers MXX717, MXX818, and PLVH0884 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 applicable subheading for the two wall sconces, item numbers WCH121 and WLVH0284 will be 9405.10.6010, HTSUS, which provides for “Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Of base metal: Other: Household.

Full text

N059378 May 27, 2009 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.10.6010; 9405.10.8010 Mr. Karl Brown Opus Living 131 E. North Ave. Carol Stream, IL 60188 RE: The tariff classification of lighting fixtures from China. Dear Mr. Brown: In your letter dated May 1, 2009, you requested a tariff classification ruling. The merchandise under consideration consists of five lighting fixtures identified as item numbers MXX717, MXX818, PLVH0884, WCH121 and WLVH0284. Based on the submitted photos, item numbers MXX717, MXX818 and PLVH0884 are Crystal Chandeliers, which are ceiling mounted pendant fixtures that are normally suspended from a ceiling by chain. They feature several ornate forms of decorative metal with long, curved arms supporting lamp-holders and featuring numerous decorative, highly refractive glass crystals with light-scattering properties. Crystal Chandeliers are generally identified by their highly stylized crystal components. The highly stylized crystal components of these three chandeliers visually provide the essential character for each light fixture. Item numbers WCH121 and WLVH0284 are wall sconces consisting of metal back plates with two attached metal curved arms supporting lamp-holders for decorative candle light bulbs within replica candle sticks resting on drip cups, and other decorative metal curved forms. Several individual articles of crystal are suspended from the drip cups and decorative metal forms, however the metal components of these two wall sconces are the most prominent by visual appeal and mass, thereby providing the essential character for these two light fixtures. The applicable subheading for the three Crystal Chandeliers, item numbers MXX717, MXX818, and PLVH0884 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. The applicable subheading for the two wall sconces, item numbers WCH121 and WLVH0284 will be 9405.10.6010, 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. 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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