The tariff classification of an LED Flat Lowbay Lighting Fixture from China

N254996 July 29, 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 Flat Lowbay Lighting Fixture from China Dear Ms. Wall-Blanca: In your letter dated June 23, 2014, you requested a tariff classification ruling. A sample was submitted and will be returned to you. The item is identified as Part number FLB-10062, LED Flat Lowbay Lighting Fixture. The item is an LED light fixture composed of a cast aluminum housing. The housing measures approximately sixteen (16) inches square by five inches deep. The center of the housing features an array of 104 LED lamps under a clear plastic lens. The lens/plate measures approximately ten (10) inches square. The LEDs provide 12,500 luminous flux (lm). It is stated that the fixture is for multi-purpose applications including warehouse, stock room, parking garage and other large volume facilities requiring wide distribution of glare free, low maintenance light. The fixture is suitable for pendent and surface mounting. The voltage is 90-300 VAC. 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 LED Flat 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 LED Flat 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