CBP Ruling H089796

HQ H089796 April 23, 2012 CLA-2 OT:RR:CTF:TCM H089796 DSR CATEGORY: Classification TARIFF NO.: 9405.10.6020 Mr. Larry Hart Hart Worldwide Logistics 2360 NW 66th Ave., Suite 207 Miami, FL 33122 RE: Modification of NY N032539, dated July 18, 2009; Tariff classification of lighting parts Dear Mr. Hart: This is in reference to New York Ruling Letter (NY) N032539, issued to you on July 18, 2009, regarding the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of lighting parts from China. The ruling classified four light reflectors and one light fixture. The articles are identified as the Cherry Reflector, Cherry Cooler Reflector, Wing Reflector, Dutch Reflector, and the Dutch Cooler. The Wing Reflector will be imported in two models - one with a lamp-holder and one designed for use with a corded lamp holder that is sold separately. The Wing Reflector with lamp-holder, which is at issue here, was classified in subheading 9405.10.8020, HTSUSA, which provides for "Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; ...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: Other: Household." U.S. Customs and Border Protection (CBP) has reviewed the tariff classification of the Wing Reflector with lamp-holder and has determined that the cited ruling is in error. Therefore, NY N032539 is modified for the reasons set forth in this ruling. Notice of the proposed action was published in the Customs Bulletin, Vol. 46, No. 2, on January 4, 2012. No comments were received in response to the notice. FACTS: The Wing Reflector with lamp-holder is designed for use in commercial greenhouses. It is comprised of a rectangular sheet of highly polished lightweight aluminum with a series of bends forming a half cylinder shaped reflector, which incorporates a lamp-holder. A steel hanging plate with sturdy hangers allows it to be suspended from the ceiling. It was determined that article possessed the essential character of a light fixture and was classified in subheading 9405.10.8020, HTSUSA, as an electric ceiling or wall lighting fitting of other than of base metal, of a class or kind for household use. ISSUE: Whether the Wing Reflector with lamp-holder is classified under subheading 9405.10.6020, HTSUSA, as an electric ceiling or wall lighting fitting of base metal other than brass, for other than household use; or under subheading 9405.10.8020, HTSUSA, as an electric ceiling or wall lighting fitting of other than of base metal, of a class or kind for household use. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The relevant HTSUS provisions under consideration state the following: 9405 Lamps 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; 9405.10 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: * * * Of base metal: 9405.10.60 Other: * * * 9405.10.80 Other. * * * * There is no question that the Wing Reflector with lamp-holder is a lamp or lighting fitting not elsewhere specified or included and is thus described eo nomine by heading 9405, HTSUS. Accordingly, this matter is governed by GRI 6, which states the following: For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. Subheading 9405.10, HTSUS, provides for electric ceiling or wall light fittings of base metal and the subject article is composed of aluminum and steel, both of which are base metals as defined Note 3, Section XV, HTSUS.1 The Wing Reflector with lamp-holder is thus provided for eo nomine by subheading 9405.10, HTSUS. The Wing Reflector with lamp-holder is composed of base metals other than brass and is designed for use in commercial greenhouses. Therefore, the applicable subheading for the article will be 9405.10.6020, HTSUSA, which provides for electric ceiling or wall lighting fittings of base metal other than brass, for other than household use. See also NY N086057, dated December 11, 2009. HOLDING: By application of GRIs 1 and 6, the subject merchandise identified as the "'Wing Reflector with lamp-holder" is classifiable under heading 9405, HTSUSA. Specifically, it is classifiable under subheading 9405.10.6020, HTSUSA, which provides for "Lamps 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: Of base metal: Other: Other." The column one, general rate of duty is 7.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided at www.usitc.gov/tata/hts. EFFECT ON OTHER RULINGS: NY N032539, dated July 18, 2009, is hereby modified with respect to the classification of the Wing Reflector with lamp-holder. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division 1 Note 3, Section XVI, HTSUS, states that "[u]nless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. ?? ?? ?? ?? 2