The tariff classification of ballasts from China

N157776 April 22, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.10.0000 Ms. Ginger Blaydes-Shalkowski Import Manager/LCB JAS Forwarding (USA), Inc. 18120 Central Avenue Carson, CA 90746 RE: The tariff classification of ballasts from China Dear Ms. Blaydes-Shalkowski: In your letter dated March 25, 2011, you requested a tariff classification ruling, on behalf of Fulham Company Inc. The merchandise subject to this ruling is ballasts. They are identified within your letter as Part Numbers FEP-120-232-T8, FEP-120-270-T8, and FEP-120-272-T12HO. These ballasts are used in refrigeration applications. They are electric rapid start ballasts for rapid start fluorescent lamps for refrigerated display applications. The display lighting lamp lineups are mounted on the refrigeration door frame structure within lensed enclosures on the freezer compartment side. The ballasts are to be mounted within frame raceways. You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 8418.99.8060, which provides for “Other parts of refrigerating or freezing equipment.” However, the ballasts are for lamps used in a refrigeration unit, lamps are not parts of refrigerating or freezing equipment. Moreover, although the ballasts are used for the electric rapid start of rapid start fluorescent lamps and could be considered a part of a lamp, ballasts are specifically provided for under HTSUS subheading 8504.10.0000. As such, in accordance with Note 2(a) to Section XVI, which states that parts which are goods included in any of the headings of chapter 84 or 85 are in all cases to be classified in their respective headings, HTSUS subheading 8418.99.8060 is inapplicable. The applicable subheading for the ballasts (FEP-120-232-T8, FEP-120-270-T8, and FEP-120-272-T12HO) will be 8504.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Ballasts for discharge lamps or tubes.” The rate of duty will be 3 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 Linda M. Hackett at (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division