CLA-2 OT:RR:NC:N1:102
Kate Eckhoff
Geodis Americas
5101 South Broad Street
Philadelphia, Pennsylvania 19112
RE: The classification of a 2-in-1 LED light ceiling fan from China
Dear Ms. Eckhoff:
In your letter dated February 8, 2022, on behalf of QVC, you requested a ruling on the classification of a 2-in-1 LED light ceiling fan.
The product under consideration is a 2-in-1 LED light with ceiling fan, item number QXHCLF08. The fan is designed to be screwed into an existing ceiling light socket. The ceiling fan is packaged with a remote control and features fan blades, PCBs for the fan and the LED light, a power button, and a self-contained motor that has an output of 15 watts.
In your submission you suggest the ceiling fan is classified within subheading 8539.52.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical filament or discharge lamps,… light-emitting diode (LED) light sources; parts thereof: Light-emitting diode (LED) lamps: Other; or within subheading 9405.11.8010, HTSUS, which provides for Luminaires 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: Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Designed for use solely with light-emitting diode (LED) light sources: Other: Household.
You also suggest that the ceiling fan is classified within heading 8414.59.6590, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Fans: Other: Other: Other: Other: Axial.
General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the article. In this case, the 2-in-1 LED light with ceiling fan, is a composite good in which the fan is the essential component, when considering its bulk and weight, e.g., NYRs N221695, dated July 13, 2012, N054178, dated April 9, 2009, and N003124, dated November 29, 2006. As such, we agree the ceiling fan is classified within heading 8414, HTSUS, for Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof.
However, we disagree at the subheading level, as the ceiling fan specifically meets the terms of subheading 8414.51.3000, HTSUS, which provides for ceiling fans for permanent installation. It is also noted that a ceiling fan, with an electric motor of an output not exceeding 125 W, designed to plug into an electrical ceiling outlet have previously been classified within this subheading. See NYR N029258, dated June 25, 2008. Thus, the applicable subheading for the 2-in-1 LED light with ceiling fan, item number QXHCLF08, will be 8414.51.3000, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters; parts thereof: Fans: Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: Ceiling fans for permanent installation. The general rate of duty will be 4.7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8414.51.3000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019). 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, including information on exclusions and their effective dates, 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. Part 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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division