CLA-2-94:OT:RR:NC:N4:410
Ms. Amy Lauziere
A.N. Deringer Inc.
173 West Service Road
Champlain, NY 12919
Dear Ms. Lauziere:
RE: The tariff classification of glass lamp parts from China
Dear Mr. Latini,
In your letter dated February 26, 2019, on behalf of your client Hubbardton Forge LLC, you requested a tariff classification ruling.
The subject merchandise is identified as five (5) glass lamp parts Items 23336, 24863, 26647, 27500 and 27512. The products are described as follows:
Item 23336 is circular in shape with a center hole. The outer diameter is 10 inches and is 5 millimeters thick, and comprised of low iron ultra-clear glass with polished edges. This glass lamp part is sandblasted on one side to give a white/opaque finish. It mounts to the underside of a semi-flush ceiling light fixture to diffuse, even out and soften the direct light from the bulbs. The item covers the underside of the light fixture so the bulbs are not visible.
Item 24863 is rectangular with a center hole measuring18 inches long by 8 inches wide and 5 millimeters thick, and comprised of low iron ultra-clear glass. This glass lamp part is sandblasted on one side to give a white/opaque finish. It mounts to the top of the lampshade on a table lamp fixture to diffuse, even out and soften the direct light from the bulbs. The glass lamp part covers the topside of the lampshade so the bulbs are not visible.
Item 26647 is rectangular with dimensions of 17.62 inches long by 5.2 inches wide and 0.63 millimeters thick with polished edges. This part is composed of K9 machined glass, ultra-clear with a seedy finish. It mounts vertically to the wall sconce as a decorative element. The light source is located above the glass with a shade so that the light reflects down and is washed over the glass.
Item 27500 is rectangular with dimensions of 21.6 inches long by 5.28 inches wide and 0.63 millimeters thick with polished edges. This wall sconce part is composed of K9 machined glass, ultra-clear with a seedy finish. It mounts vertically to the wall sconce as a decorative element. The light source is located behind the flat glass so that it reflects out through the decorative element.
Item 27512 is rectangular with dimensions of 19 inches long by 2.63 inches wide and 4 millimeters thick, comprised of low iron ultra-clear glass with polished edges. This glass lamp part is sandblasted on both sides to give a white/opaque finish. It mounts vertically to a wall sconce fixture directly on top of the light source in order to diffuse, even out and soften the light.
You have suggested that all five Items should be classified under subheading 9405.91.6080, Harmonized Tariff Schedule of United States (HTSUS), which provides for other glass lamp parts. However, based on the pictures and information that you have provided, Items 27512 and 27500, although they have the function to diffuse, even out and soften the light, they are mounted in front of the light source and primarily designed to function as a shade which prevents the light source from being directly visible at normal angles of view. Glass lamp shade is specially provided for in subheading 9405.91.3000, HTSUS.
The applicable subheading for Items 27512 and 27500 will be 9405.91.3000, HTSUS, which provides for other glass lamp shades. The rate of duty will be 12 percent ad valorem.
The applicable subheading for Items 23336, 24863 and 26647, will be subheading 9405.91.6080, HTSUS, which provides for other glass lamp parts. The rate of duty will be 4.5 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9405.91.3000 and 9405.91.6080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.91.3000 and 9405.91.6080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 above, contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division