The tariff classification of a recessed lighting fixture from Japan.

N075958 October 7, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.10.6010 Mr. Jorge M. Larranaga Toshiba International Corporation 13131 W. Little York Road Houston, TX 77041 RE: The tariff classification of a recessed lighting fixture from Japan. Dear Mr. Larranaga: In your letter dated September 15, 2009 you requested a tariff classification ruling. The merchandise under consideration is the E-Core™ LED Downlight Model Series 2000, model number LEDD-20011L-LD9. It is a universal high-hat fixture that consists of a metal can-shaped housing with a metal frame, incorporating metal flat bars and t-bar grids that are used to install the fixture to joists or suspended ceiling grids. The fixture also includes an attached junction box for protecting electrical connections and houses a thermal protector and power driver, which regulates current to 27 integrated LED (light emitting diode) bulbs permanently affixed within the can-shaped housing. From the information you provided, the LED Downlight housing measures approximately 8 9/16 inches tall with a diameter of approximately 6 ½ inches. The E-Core™ LED Downlight Model Series 2000 is rated for 120 volts (V) and consumes only 27 watts (W). In your ruling request you suggest classification of the E-Core™ LED Downlight Model Series 2000 in 8539.39.0000, as a discharge lamp. However, the LED Downlight is a ceiling fixture with lamps installed. Therefore, classification in heading 8539 is precluded. The applicable subheading for the E-Core™ LED Downlight Model series 2000, model number LEDD-20011L-LD9 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. 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