The tariff classification of a lighting fitting part from Australia.
Issued October 10, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.92.0000
Headings: 9405
Product description
The lens is constructed of plastic and it does not include the fluorescent light fixture. It is stated that the lens is designed to diffract the light.
CBP rationale
The applicable subheading for the Plastic Polycarbonate Prismatic Lens Used on a Fluorescent Fixture will be 9405.92.0000, HTSUS, which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Of plastics.
Full text
N233424 October 10, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.92.0000 Mr. Matt Meinte Hubbell Lighting 701 Millennium Blvd. Greenville, SC 29607 RE: The tariff classification of a lighting fitting part from Australia. Dear Mr. Meinte: In your letter dated September 18, 2012, you requested a tariff classification ruling. The merchandise under consideration is identified as Plastic Polycarbonate Prismatic Lens Used on a Fluorescent Light Fixture. Photographs depicting the lens were submitted with your letter. The lens is constructed of plastic and it does not include the fluorescent light fixture. It is stated that the lens is designed to diffract the light. You suggested that the Plastic Polycarbonate Prismatic Lens Used on a Fluorescent Fixture is classified under subheading 9001.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9001.90.4000, HTSUS, provides for optical elements, unmounted: lenses. The plastic polycarbonate lens is used as a part of a fluorescent light fixture to diffuse the light from the fixture. The plastic lens for a fluorescent light fixture is not classified as an optical element under subheading 9001.90.4000, HTSUS, because it does not meet the terms of heading 9001, HTSUS. The applicable subheading for the Plastic Polycarbonate Prismatic Lens Used on a Fluorescent Fixture will be 9405.92.0000, HTSUS, which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Of plastics.” The general rate of duty will be 3.7 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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