The tariff classification of lighting niches

N108697 July 2, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 7326.90.8588 Mr. Phil Kudla Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Suite 110 Romulus, MI 48174 RE: The tariff classification of lighting niches Dear Mr. Kudla: In your letter dated June 4, 2010, on behalf of Pentair Water Pool and Spa, California, you requested a tariff classification ruling. Descriptive literature was included with your request. The niches will be installed into swimming pools, spas and fountains to house incandescent, halogen or LED light fixture assemblies. The niches will be manufactured of either plastics or stainless steel. The rates of duty provided below are the rates applicable to the merchandise when manufactured in a country with which the United States has Normal Trade Relations. The applicable subheading for the niches, when made of plastics, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for the niches, when made of stainless steel, will be 7326.90.8588, HTSUS, which provides for other articles of iron or steel, other, other, other, other, other. The general rate of duty will be 2.9 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division