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N275270 N2 Ruling Active

The tariff classification of a light bulb cover and a lamp shade from China

Issued May 18, 2016 by U.S. Customs and Border Protection.

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N2 N275270 (May 18, 2016)

Tariff classification

HTS codes: 9405.92.0000, 9405.99.4090

Headings: 9405

GRI rules applied: GRI 1

Product description

The merchandise is identified as the Acrylic Bulb Cover and the Metal Shade. The Acrylic Bulb Cover comprised of a bulb-shape clear acrylic molding with a black plastic ring. The hollow upper part of the molding is designed to cover a light bulb. The bulb cover measures approximately 2.75 inches long by 1.5 inch in diameter. The Metal Shade is made of a bowl/dome shape vessel made of steel with a wire cage soldered/attached together. The center of the metal shade is open to accommodate a light head. It is stated that the Acrylic Bulb Cover and the Metal Shade will be used in the Café String Light Sets. In your ruling request

CBP rationale

The applicable subheading for the Acrylic Bulb Cover as imported, will be 9405.92.0000, HTSUS, which provides for "Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Of plastics. The applicable subheading for the Metal Shade as imported will be 9405.99.4090, HTSUS, which provides for "Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Other: Other.

Full text

N275270 May 18, 2016 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.92.0000; 9405.99.4090 Ms. Charlotte Chowning Jasco Products Company 10 E Memorial Road Oklahoma City, OK 73114 RE: The tariff classification of a light bulb cover and a lamp shade from China Dear Ms. Chowning: In your letter dated April 5, 2016, you requested a tariff classification ruling. Samples were submitted with your ruling request and will be returned to you. The merchandise is identified as the Acrylic Bulb Cover and the Metal Shade. The Acrylic Bulb Cover comprised of a bulb-shape clear acrylic molding with a black plastic ring. The hollow upper part of the molding is designed to cover a light bulb. The bulb cover measures approximately 2.75 inches long by 1.5 inch in diameter. The Metal Shade is made of a bowl/dome shape vessel made of steel with a wire cage soldered/attached together. The center of the metal shade is open to accommodate a light head. It is stated that the Acrylic Bulb Cover and the Metal Shade will be used in the Café String Light Sets. In your ruling request you suggested classification for the Acrylic Bulb Cover under subheading 9405.91.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings...and parts thereof not elsewhere specified or included: Parts: Of glass: Other: Other." Classification of merchandise under the HTSUS, is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1, HTSUS, provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Subheading 9405.92.0000, HTSUS, provides for Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Of plastics. The Acrylic Bulb Cover is an eo nomine classifiable under that subheading. The applicable subheading for the Acrylic Bulb Cover as imported, will be 9405.92.0000, HTSUS, which provides for "Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Of plastics." The general rate of duty will be 3.7 percent ad valorem. The applicable subheading for the Metal Shade as imported will be 9405.99.4090, 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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