CLA-2-94:OT:RR:NC:N4:410
Ms. Maria Vitale
Radiant Customs Services
182-09 149th Rd.
Jamaica, NY 11413
RE: The tariff classification of a lamppost from China
Dear Ms. Vitale:
In your letter dated November 29, 2021, you requested a tariff classification ruling on behalf of Landecor. Pictures and product specifications were submitted with your request.
The product is identified as the multi-use aluminum pole (“aluminum pole”). Based on the information and pictures that you have provided, the aluminum pole measures 3.93 inches square and 16 feet in heigh. It is made of extruded aluminum of 3/33 inches wall thickness. There is a base welded in one end of the pole with screw holes for affixing the pole onto the ground. A cross bar can be affixed to the other end of the pole for the installation of light heads. Brackets, fasteners, volleyball net winch, etc., can also be affixed to or tied around the pole to hang a tennis, pickleball, or volleyball net. The cross bar, light heads, brackets, fasteners, and the net winch are not included in the shipment and need to be purchased separately. The provided promotion pictures show that the aluminum poles are installed with the cross bars and the light heads forming complete lighting fixtures proving illumination to the tennis court with a net attached to the poles.
You suggest classification of the aluminum pole under heading 9506, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…” We disagree. CBP has consistently classified auxiliary goods such as courts, fields, and their enclosures, all of which merely demarcate or improve the surface of the playing area without advancing the game or sport played within, outside of heading 9506, HTSUS. Likewise, the subject aluminum pole does not contribute to the sport of tennis, pickleball or volleyball. As the aluminum pole is not used to indicate scoring or establish a required course for the sport played within, and players need not necessarily make physical contact with the light pole in the course of a game, the subject articles would fall outside the of the scope of heading 9506, HTSUS.
Classification of merchandise under the Harmonized Tariff System of the United States is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the heading and any relative section or chapter notes.
Heading 9405, HTSUS, provides for lamps and light 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. Subheading 9405.99, HTSUS, provides for parts of items described in the above heading.
The Explanatory Notes, although not dispositive, are to be looked to for the proper interpretation of the HTSUS. Explanatory Note II to 94.05 states the following regarding the parts of heading 9405: “The heading also covers identifiable parts of lamps and light fittings, illuminated signs, illuminated name-plates and the like, not more specifically covered elsewhere.”
The aluminum pole with the welded base is an identifiable part of the lighting fixture, which holds the light head atop. Thus, it would be classified in heading 9405, HTSUS.
The applicable subheading for aluminum pole with the welded base will be 9405.99.4020, HTSUS, which provides for lamps and light fittings..., parts, other, other..., lampposts and bases for lampposts, of aluminum. The general rate of duty will be 6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.99.4020, HTSUS, unless specifically excluded, are subject to an additional 25 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 9405.99.4020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (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 http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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 ruling, contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division