CLA-2-85:RR:NC:2:227 C86837
Ms. Tracey Kennedy
Import/Export Coordinator
Toshiba Lighting America, Inc.
1003 Commerce Court
Buffalo Grove, IL 60089
RE: The tariff classification of metal halide lamps and
reflectors from Japan.
Dear Ms. Kennedy:
In your letter dated April 27, 1998, you requested a tariff
classification ruling.
The subject merchandise consists of the following lamps and
reflectors:
a) a composite good made up of a short arc metal halide
lamp and a cone-shape reflector (sample submitted)
with the lamp imparting the essential character.
b) a short arc metal halide lamp without the reflector.
c) cone-shape glass reflectors with a multicoated layer
of titanium and silica used with the metal halide
lamps.
The lamps are stated to be used in various lighting
applications such as light fiber and projection units.
You indicate that the reflectors may be classified under
subheading 8539.90.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for parts of electrical filament and
discharge lamps. Since these reflectors are not of the same
class or kind of parts utilized in these type of lamps,
consideration of classification under the above subheading is
precluded.
The applicable subheading for the short arc metal halide
lamps with and without the reflector will be 8539.32.00,
Harmonized Tariff Schedule of the United States (HTS), which
provides for discharge lamps...metal halide lamps. The rate of
duty will be 2.7 percent ad valorem.
The applicable subheading for the above-coated glass
reflectors will be 9405.91.6080, HTS, which provides for other
glass parts of lamps and lighting fittings. The rate of duty
will be 4.9 percent ad valorem.
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
George Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division