The tariff classification of a wall light fixture from China

N265827 July 9, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.10.60 Mr. Colin Chipman Hampton Products International Corporation 50 Icon Foothill Ranch, CA 92610 RE: The tariff classification of a wall light fixture from China Dear Mr. Chipman: In your letter dated June 16, 2015 you requested a tariff classification ruling. The merchandise is identified as the LGT Halogen 300W Bronze Light, Item Number 7210B. Based on the information that you have provided, the item is a light fixture that is constructed of aluminum housing with dark bronze color finish. The fixture contains T3 (Tubular 3/8 inch) tungsten filament halogen bulb with a reflector and a lamp cover. The item is equipped with a back plate for mounting. It is stated that the light fixture is intended to be affixed to a building or a structure and must be hardwired to an electrical circuit. You have suggested classification of the LGT Halogen 300W Bronze Light in subheading 8539.21.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrical filament lamps…tungsten halogen: other, of a power less than 500 W. However, the articles classified under heading 8539, HTSUS, are bulb-type lamps which possess no fittings or fixtures as the instant merchandise in question. Therefore, consideration of classification under subheading 8539.21.4040, HTSUS, is precluded. The applicable subheading for the LGT Halogen 300W Bronze Light, Item Number 7210B will be 9405.10.60, HTSUS, which provides for "Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Of base metal: Of brass.. Other...” The 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division