CLA-2-94:OT:RR:NC:1:110
Mr. Matt Meinte
Hubbell Incorporated
701 Millennium Blvd
Greenville, SC 29607
RE: The tariff classification of lamp parts from an unspecified country
Dear Mr. Meinte
In your letter dated September 14, 2012, on behalf of Hubbell Lighting, you requested a tariff classification ruling.
You are requesting classification on two models of lighting track receptacles, the “Illuma-Flex Track” and the “Alpha”. The track receptacles are designed for an overhead track type lighting, incorporating electrical wiring. The two models function as mounts for light fixtures and provide electricity via an internal copper busbar. The Illuma-Flex Track is a flexible plastic track with an internal brass electrical busbar located on both sides. The voltage rating for the Illuma-Flex track is 12 volts with 3 or 6 ceiling support stems. The Alpha track is a rigid aluminum track with an internal copper busbar encased in a non-conducting plastic extrusion. The voltage rating for the Alpha track is 120 Volts. When a light fixture is mounted on either track receptacle, it will contact the busbar and an electrical connection is made.
You requested clarification as to whether the above track receptacles are properly classified under subheading 8536.90., Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical apparatus…for making connections to or in electrical circuits…for a voltage not exceeding 1,000 V: Other apparatus: Other: Other." Although these track receptacles serve to provide electricity, they are not within the range of electrical sockets since they are specially designed as necessary lamp parts for the functioning of light fixtures. In this regard, the subject track receptacles are considered to be beyond the scope of those articles classifiable under subheading 8536.90, HTSUS -- supported by the decision in HQ 959920 dated July 23, 1997 -- thereby precluding classification within that subheading.
You did not identify the country of origin. The rates of duty provided below are the rates applicable when the products are made in a country with which the United States has Normal Trade Relations.
The applicable subheading for the Illuma-Flex and the Alpha track receptacles 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 (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division