N296418 N2 Ruling Active

The tariff classification of light fixtures’ parts from China

Issued May 14, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.99.4090

Headings: 9405

Product description

The merchandise is described as light fixtures shells. Based on the physical examination of the products and the information supplied within your request, the items are parts for lighting fixtures made of aluminum casting. The parts are designed to be assembled into LED flood and parking garage lighting fixtures. You have stated that the shells (parts) do not contain any electrical components or light bulbs at the time of importation.

CBP rationale

The applicable subheading for the light fixture shells 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

N296418 May 14, 2018 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.99.4090 Ms. Sharon G. Garcia C.H. Robinson, Inc. 11760 Miramar Parkway Miramar, FL 33025 RE: The tariff classification of light fixtures’ parts from China Dear Ms. Garcia: In your letter received by this office on April 24, 2018, on behalf of Industrial Lighting Products, you requested a tariff classification ruling. Samples were submitted and will be returned to you. The merchandise is described as light fixtures shells. Based on the physical examination of the products and the information supplied within your request, the items are parts for lighting fixtures made of aluminum casting. The parts are designed to be assembled into LED flood and parking garage lighting fixtures. You have stated that the shells (parts) do not contain any electrical components or light bulbs at the time of importation. The applicable subheading for the light fixture shells 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. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP.)  You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”.)  For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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