The tariff classification of an LED Lowbay Lighting Fixture from China

N254876 July 30, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Michele Wall-Blanca Lighting Science Group 1227 South Patrick Drive Satellite Beach, FL 32937 RE: The tariff classification of an LED Lowbay Lighting Fixture from China Dear Ms. Wall-Blanca: In your letter dated June 23, 2014, you requested a tariff classification ruling. The sample is identified as the C2D Lowbay Lighting Fixture. The item is an LED light fixture composed of low copper cast aluminum housing. The fixture measures approximately 10.5 inches wide by 7.5 inches deep by 3.75 inches high. There are thirty six (36) LEDs contained behind the 6 inches square plastic plate, which is located in the center of the fixture. The LEDs provide a light output of 6000 lumens. The C2D Lowbay’s round distribution provides for uniform illumination at lower mounting heights. It is recommended for parking garages, warehouses, stock rooms, refrigerators, canopy and gas stations. It is suitable for wet locations for covered ceiling mount only. The voltage is 120-277 VAC at 50-60 Hz. The sample will be returned to you. In your letter you propose an alternate classification under subheading 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, excluding those of a kind used for lighting public spaces or thoroughfares: Of base metal: Other.” The C2D Lowbay Lighting Fixture will be used for lighting public spaces (parking garages, warehouses, stock rooms, refrigerators, canopy and gas stations) therefore, subheading 9405.10.6020, HTSUS, would not be appropriate. The applicable subheading for the C2D Lowbay Lighting Fixture will be 9405.40.6000, HTSUS, which provides for "Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other." The general rate of duty will be 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division