The tariff classification of lighting niches from an unspecified country

N254863 July 24, 2014 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Robert S. Li Pace-Precision International, Inc. 52 Tesla Irvine, CA 92618 RE: The tariff classification of lighting niches from an unspecified country Dear Mr. Li: In your letter dated June 26, 2014, you requested a tariff classification ruling. You indicated in your letter that you are the importer of record. Photographs of the subject niches were submitted with your ruling request. The articles under consideration are identified as Niche Part Number 79201300 and Niche Part Number 79201400. The niches will be installed into swimming pools, spas and fountains to house incandescent, halogen fixture assemblies. The niches will be made of stainless steel. The applicable subheading for Niche Part Number 79201300 and Niche Part Number 79201400 will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division