N269184 N2 Ruling Active

The tariff classification of parts for lighting fixtures from China

Issued October 16, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.99.4090

Headings: 9405

Product description

The subject articles are five inner sub-components used in lighting fixtures. The sub-components will be mounted onto other components of the lighting fixture to make up the individual parts. Item 1 - #S2-08071 is a Galvanized Mounting Angle made of steel. Item 2 - #S2-09478 is an End Cap for Recessed Flanged Track made of aluminum. Item 3 - #S2-09479 is an End Cap for Recessed Flangeless Track made of aluminum. Item 4 - #S2-08442 is a Hang Straight Cross Bar made of galvanized steel. Item 5 - #S2-09567 is a Cover Brocket made of galvanized steel.

CBP rationale

The applicable subheading for items #S2-08071, #S2-09478, #S2-09479, #S2-08442, and #S2-09567, will be 9405.99.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Other: Other.

Full text

N269184 October 16, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.99.4090 Ms. Lauren Benway Trans-Border Global Freight 2103 Route 9 Round Lake, NY 12151 RE: The tariff classification of parts for lighting fixtures from China Dear Ms. Benway: In your letter dated September 21, 2015, on behalf of your client KCD, Inc., you requested a tariff classification ruling. Samples were submitted and will be returned to you. The subject articles are five inner sub-components used in lighting fixtures. The sub-components will be mounted onto other components of the lighting fixture to make up the individual parts. Item 1 - #S2-08071 is a Galvanized Mounting Angle made of steel. Item 2 - #S2-09478 is an End Cap for Recessed Flanged Track made of aluminum. Item 3 - #S2-09479 is an End Cap for Recessed Flangeless Track made of aluminum. Item 4 - #S2-08442 is a Hang Straight Cross Bar made of galvanized steel. Item 5 - #S2-09567 is a Cover Brocket made of galvanized steel. The applicable subheading for items #S2-08071, #S2-09478, #S2-09479, #S2-08442, and #S2-09567, will be 9405.99.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Other: 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

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