CBP Ruling N195246 — The tariff classification of ceiling fixtures from South Korea.

Tariff classification

Headings: 9405

Product description

The items under consideration are identified as a series of LED (light emitting diode) Flat Lights designed to replace conventional lay-in or troffer fluorescent fixtures. Lay-in or troffer fixtures are conventional lighting fixtures designed for installation into suspended ceiling systems commonly used in offices or industrial areas where lighting is required over a large area. These fixtures utilize LED technology and are available in several models for installation into T-Bar or M-Bar ceiling grid systems. The M-Bar system is the sturdiest of its kind and is widely used for office space, banquet rooms, meeting rooms, etc. From the information that you have provided, the LED Flat Light fixtures consist of a metal housing and frame with a plastic diffuser. They are direct replacements for conventional 2’ x 2’ lay-in fluorescent light fixtures.

CBP rationale

The applicable subheading for the LED Flat Light Series will be 9405.10.6020, 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: Other.

Full text

N195246 December 15, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.10.6020 Ms. Sarah Cho LG Electronics U.S.A., Inc. 1000 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of ceiling fixtures from South Korea. Dear Ms. Cho: In your letter dated November 29, 2011, you requested a tariff classification ruling. The items under consideration are identified as a series of LED (light emitting diode) Flat Lights designed to replace conventional lay-in or troffer fluorescent fixtures. Lay-in or troffer fixtures are conventional lighting fixtures designed for installation into suspended ceiling systems commonly used in offices or industrial areas where lighting is required over a large area. These fixtures utilize LED technology and are available in several models for installation into T-Bar or M-Bar ceiling grid systems. The M-Bar system is the sturdiest of its kind and is widely used for office space, banquet rooms, meeting rooms, etc. From the information that you have provided, the LED Flat Light fixtures consist of a metal housing and frame with a plastic diffuser. They are direct replacements for conventional 2’ x 2’ lay-in fluorescent light fixtures. The applicable subheading for the LED Flat Light Series will be 9405.10.6020, 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: Other.” 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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