CLA-2-94:OT:RR:NC:N 4 410
Barbara Mulatinho
Universal Logistics Inc.
125 Commerce Valley Drive West, Suite 750 Thornhill L3T 7W4 Canada
RE: The tariff classification of lighting fixtures from China
Dear Ms. Mulatinho:
In your letter dated August 2, 2023, you requested a tariff classification ruling on behalf of Illumicare Group Limited.
The merchandise is three models of light fixtures identified as the Artemis, Aspen, and Shadow. Your submission states, these lighting fixtures are designed for mounting on posts, decks, paths, floor, railings and fences, or where a smaller but generous beam spread is required. They are ideal for traverse lighting and illuminating patio and deck entry points, pool enclosures, small planter beds, pathways or around hardscape borders. The lights can use both traditional light bulbs/lamps, although LED lamps are recommended. No lamps (bulbs) are included in the shipment.
The Artemis is a spot light consisting of a stainless steel cylindrical light housing and a round mounting plate. It is a directional fixture that uses the MR16 lamp to achieve concentrated spot illumination to highlight foliage, statuaries and other accent pieces, and is designed for mounting on the surface of masonry, stone or wood. The light measures 8.66 inches in height and 2.48 inches in diameter.
The Aspen is a path light consisting of a brass light head on a height-extendable post and an umbellar-like light shade atop. It uses the G4 Bipin lamp and is designed for low-level lighting along front drives, walkways, borders, and entranceways, leading guests safely through your landscape design. The light measures 20 – 32 inches in height and 5.98 inches in diameter.
The Shadow is a spot light consisting of an aluminum bullet-shaped light housing connected to a quick-lock threaded extension ready to be screwed onto a stake (a plastic stake is included in the package). It uses the MR16 lamp and is designed for low-level lighting along front drives, walkways, borders, and entranceways, leading guests safely through the landscape design. The light housing measures 6.57 inches in height and 2.5 inches in diameter.
The applicable subheading for the Artemis, Aspen and Shadow, will be 9405.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Luminaires and lighting fittings…, and parts thereof not elsewhere specified or included: Other electric luminaires and lighting fittings: Other”. The general rate of duty will be 3.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.49.0000, 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 9405.49.0000, 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.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division