CLA-2 RR:TC:MM 959920 DWS
Mr. David J. Levine
McDermott, Will & Emery
1850 K Street, NW
Washington, DC 20006-2296
RE: Reconsideration of NY A86903; Lighting Fixture Component of a
Track Lighting
System; Explanatory Notes 85.36(III)(A)(3) and 94.05;
Lamp-Holder;
Modern Dictionary of Electronics; 8536.61.00
Dear Mr. Levine:
This is in response to your letter of October 29, 1996, on
behalf of Fyrnetics, Inc., requesting reconsideration of NY
A86903, dated September 23, 1996, concerning the classification
of the lighting fixture portion of a track lighting system under
the Harmonized Tariff Schedule of the United States (HTSUS). We
regret the delay of our response.
FACTS:
The merchandise consists of the lighting fixture component
of a track lighting system. The fixture component can vary in
shape, size, color, and other characteristics, but, regardless of
the style, consists of the following: a light socket into which a
light bulb is screwed or plugged; a housing over or around the
socket which shields the socket and/or the bulb; a housing which
protects and shields the internal electrical connections between
the lamp socket and the external electrical connector; a "stem"
which serves as the electrical connector to the external source
of electricity (the track into which the "stem" fits). It is our
understanding that the track is not included with the lighting
fixture component at the time of importation.
ISSUE:
Whether the lighting fixture component is classifiable under
subheading 8536.61.00, as a lamp-holder, or under subheading
9405.99.40, HTSUS, as an other part of lamps and lighting
fittings.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's). GRI
1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
The subheadings under consideration are as follows:
8536.61.00: [e]lectrical apparatus for switching or
protecting electrical circuits, or
for making connections to or in electrical
circuits (for example,
switches, relays, fuses, surge suppressors,
plugs, sockets, lamp-
holders, junction boxes) for a voltage not
exceeding 1,000 V:
[l]amp-holders, plugs and sockets: [l]amp-holders.
The general, column one rate of duty for goods classifiable
under this provision
is 3.7 percent ad valorem.
9405.99.40: [l]amps and lighting fittings including
searchlights and spotlights and
parts thereof, not elsewhere specified or
included; illuminated
signs, illuminated nameplates and the like,
having a permanently
fixed light source, and parts thereof not
elsewhere specified or
included: [p]arts: [o]ther: [o]ther.
The general, column one rate of duty for goods classifiable
under this provision
is 6.6 percent ad valorem.
In NY A86903, Customs held that the lighting fixture
component is not a lamp-holder of subheading 8536.61.00, HTSUS,
and is classifiable under subheading 9405.99.40, HTSUS.
In understanding the language of the headings the
Explanatory Notes of the Harmonized Commodity Description and
Coding System may be utilized. The Explanatory Notes, although
not dispositive, or legally binding, provide a commentary on the
scope of each heading of the HTSUS, and are generally indicative
of the proper interpretation of the HTSUS. See, T.D. 89-90, 54
Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note
85.36(III)(A)(3), (p. 1505), provides:
(III) APPARATUS FOR MAKING CONNECTIONS TO OR IN
ELECTRICAL CIRCUITS
This apparatus is used to connect together the various parts
of an electrical
circuit. It includes:
(A) Plugs, sockets and other contacts for connecting a
movable lead or
apparatus to an installation which is usually fixed,
This category includes:
(1) - (2) xxx
(3) Lamp or valve sockets and lamp-holders. Certain
lamp-holders are
in the form of candles for mounting in candelabra or
are designed to form
a bracket against a wall; these remain classified here
provided their
main function is to act as lamp-holders.
We note that in the Modern Dictionary of Electronics, the
term "lamp holder" is defined as "[a] lamp socket."
We agree with the holding in NY A86903 that the subject
lighting fixture component is not a lamp-holder for tariff
classification purposes. It is our position that the term "lamp-holder", for heading 8536, HTSUS, purposes, includes only those
assemblies which contain a socket or plug into which a bulb is
inserted, and not an entire lighting fixture. If it were to
include articles such as the subject merchandise, then entire
table and desk lamps, which hold light bulbs, could arguably be
classifiable under heading 8536, HTSUS. Also, within heading
8536, HTSUS, plugs, sockets, and lamp-holders are grouped
together. This suggests to us that the three are similar in that
they simply provide an electrical connection. Therefore, the
subject lighting fixture component is beyond the scope of those
articles classifiable under subheading 8536.61.00, HTSUS, and is
precluded from such a classification.
In part, Explanatory Note 94.05 (p.1706) states that:
[n]on-electrical parts of articles of this heading, combined
with electrical parts,
remain classified here. Separately presented electrical
fittings (e.g., switches,
lamp holders, flex, plugs, transformers, starters, ballasts)
are excluded
(Chapter 85).
Because the lighting fixture component is imported without
the track, which provides the external source of electricity, and
because the housing and "stem" of the lighting fixture component
are non-electrical parts which are combined with electrical parts
to form parts of lamps and lighting fittings, it is our position
that the lighting fixture component is classifiable under
subheading 9405.99.40, HTSUS.
HOLDING:
The lighting fixture component is classifiable under
subheading 9405.99.40, HTSUS, as an other part of lamps and
lighting fittings.
EFFECT ON OTHER RULINGS:
NY A86903 is affirmed.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division