Request for Further Review of Protest No. 3901-19-101591; Tariff classification of the light fixtures for certain recreational vehicles (“RVs”)

H332589 August 15, 2025 OT:RR:CTF:CPMMA H332589 NAH CATEGORY: Classification TARIFF NOs.: 3926.30.50; 7318.22.00; 7415.21.00; 7907.00.60; 9405.91.30 Center Director Industrial and Manufacturing Materials Center of Excellence and Expertise U.S. Customs and Border Protection 726 Exchange Street, Suite 400 Buffalo, NY 14210 Attn: Roger Tsui, Import Specialist RE: Request for Further Review of Protest No. 3901-19-101591; Tariff classification of the light fixtures for certain recreational vehicles (“RVs”) Dear Center Director, This is in reply to the Application for Further Review (“AFR”) of Protest No. 3901-19- 101591, filed on May 22, 2019, on behalf of Patrick Industries Inc. dba Gustafson Lighting (“Protestant”), contesting U.S. Customs and Border Protection’s (“CBP”) classification of various light fixture components for certain recreational vehicles (“RV(s)”) under the Harmonized Tariff Schedule of the United States (“HTSUS”). The subject merchandise arrived in one entry at the Port of Chicago, IL, on November 26, 2017. The entry liquidated on November 23, 2018, under subheadings 3926.30.5000, HTSUSA (“Annotated”); 7020.00.6000, HTSUSA; and 8302.30.6000, HTSUSA. Protestant asserts that all of the subject merchandise should have been classified under subheading 8512.90.6000, HTSUSA, which provides for “Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Parts: Of lighting equipment: Other.” CBP disagrees. FACTS: The articles at issue are nine components for lighting fixtures purportedly intended for use in RVs. By model number and description, the nine components are the following: • GS12139TY – The Protestant describes this article as “a decorative half ball finial used to tighten down glass or fabric shade.” The article is a brass half-ball roughly under half in inch in height and roughly three quarters of an inch in diameter. The article is internally threaded, and the threading is accessed from the flat face. The Protestant provided a picture of the article alone and affixed to a threaded fixture. • GS12374TY – The Protestant describes this article as a “decorative 5/16 [inch] hex back plate finial. A fixture base will mount over top of a back plate strap and then is tightened over a stud from backplate to hold fixture to wall.” The article is of zinc. The article has a rounded top and six flat sides in a hexagonal shape. The bottom is flat with a round opening in the center that allows access to a threaded interior. The article is roughly under a half inch in height and roughly three tenths of an inch to one third of an inch in diameter. • GS12200TY – The Protestant describes this article as a “decorative top cap used to aid a finial to tighten down glass or fabric shade.” The article is of shaped steel with a three- hundredths of an inch in thickness. The article is round and just under two inches in diameter and roughly half an inch in height. The article has a second raised circle in the center that is roughly an inch and a half in diameter and tapers towards the top with the diameter contracting to roughly between one and one-third to one and four-tenths of an inch. There is under half an inch hole in the center. The interior is hollow, and the bottom is open. • GS16101 – The Protestant describes this article as a “10 [inch] white marble acrylic lens to mount over a wall sconce base.” The article is of opaque white acrylic. It is a rectangular shape with dimensions roughly of 10 by 6.85 inches. The rectangle is bent into concave shape along its short edge. A hole is drilled at the center and one inch from the short edge for mounting. • GSM1078 – The Protestant describes this article as a “10.5 [inch] white marble acrylic lens with metal decorative cover-mounts over a wall sconce base.” The article is of opaque white acrylic. It is a rectangular shape with dimensions roughly of 10.5 by 3.3 inches. The rectangle is bent into concave shape along its short edge. A decorative rectangular grate of steel sits roughly centered on the acrylic lens. The steel grate is roughly 6.13 by 4.74 inches. • GS9107 – The Protestant describes this article as “egg shaped white swirl glass shade- houses incandescent or LED socketry and bulbs.” The article is pressed glass with an opaque, white-swirl finish. The glass is shaped into a hollow cone with the larger opening roughly 3.4 inches in diameter and the smaller side roughly 2.02 inches in diameter. The height is roughly 4.5 inches. The smaller side has a hole in the face that is roughly 1.05 inches in diameter. • GS9159 – The Protestant describes this article as “brown tortoise shell hand blown art glass shade-houses [for] incandescent or LED socketry and bulbs.” The article is pressed glass with an opaque, grey tortoise shell finish. The glass is shaped into a hollow cone with the larger opening roughly 4.75 inches in diameter and the smaller side roughly 2 inches in diameter. The height is roughly 5.2 inches. The smaller side has a hole in the face that is roughly 0.6 inches in diameter. 2 • GSG2010 – The Protestant describes this article as an “8 [inch] dome white swirl glass with center hole.” The article is pressed glass with an opaque white swirl finish. The glass is shaped into a shallow bowl that is roughly 8.625 inches in diameter and has a small hole in the base that is roughly 0.44 inches in diameter. The height of the bowl is roughly 2.9 inches. The glass is around 0.2 inches thick. • GSG2074 – The Protestant describes this article as an “8 [inch] dome white swirl glass with center hole.” The article is pressed glass with an opaque white swirl finish. The glass is shaped into a shallow bowl that is roughly 9.25 inches in diameter and has a small hole in the base that is roughly 0.44 inches in diameter. The height of the bowl is roughly 2 inches. The glass is around 0.2 inches thick. The Protestant alleges that “Gustafson sells only to the RV market, and designs, tests, and supports the use of its products in RVs only.” Further, Protestant states “six of the parts are used exclusively, and three of the parts overwhelmingly predominantly [sic], in 12-volt applications, i.e., for extra-low voltage lighting used in vehicles.” The Protestant filed this Protest and AFR on May 22, 2019, asserting that all of the subject merchandise should have been classified under subheading 8512.90.6000, HTSUSA, which provides for “Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: Parts: Of lighting equipment: Other.” ISSUE: Whether the subject articles are properly classified under heading 8512, HTSUS. LAW AND ANALYSIS: Initially, we note that the matter is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation for entries made on or after December 18, 2004. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further review of Protest No. 3901-19-101591 is properly accorded pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to be inconsistent with rulings by CBP and involve questions of law or fact which have not been ruled upon by the Customs courts. Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event the goods cannot be classified solely based on 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 2017 HTSUS subheadings under consideration are the following: 3 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914: … 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: … 7415 Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of copper: … 8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal; and base metal parts thereof: … 8512 Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles; parts thereof: … 9405 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: Additional U.S. Rule of Interpretation 1 states in pertinent part: In the absence of special language or context which otherwise requires-- (a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use[.] . . . (c) a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory; . . . Note 2 to Section XV, HTSUS, states: Throughout the tariff schedule, the expression “parts of general use” means: (a) Articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021); (b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and (c) Articles of heading 8301, 8302, 8308 or 8310 and frames and mirrors, of base metal, of heading 8306. In chapters 73 to 76 and 78 to 82 (but not in heading 7315) references to parts of goods do not include references to parts of general use as defined above. 4 Subject to the preceding paragraph and to note 1 to chapter 83, the articles of chapter 82 or 83 are excluded from chapters 72 to 76 and 78 to 81. Note 1 to Section XVI, HTSUS, states, in pertinent part: 1. This section does not cover: … (g) Parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39); … (k) Articles of chapter 82 or 83[.] Note 1 to Chapter 70 states in pertinent part: This chapter does not cover: … (g) Luminaires or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 9405…. Subheading Note 1 to Chapter 74 states in pertinent part: In this chapter the following expressions have the meanings hereby assigned to them: (a) Copper-zinc base alloys (brasses) Alloys of copper and zinc, with or without other elements. . . . Note 1 to Chapter 83 states: For the purposes of this chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 7312, 7315, 7317, 7318, or 7320, or similar articles of other base metal (chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this chapter. Note 1 to Chapter 94 states in pertinent part: This chapter does not cover: … (d) Parts of general use as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39), or safes of heading 8303; … (f) Lamps or light sources and parts thereof of chapter 85[.] The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Explanatory Note (C) to Section XV provides: In general, identifiable parts of articles are classified as such parts in their appropriate headings in the Nomenclature. 5 However, parts of general use (as defined in Note 2 to this Section) presented separately are not considered as parts of articles, but are classified in the headings of this Section appropriate to them. This would apply, for example, in the case of bolts specialised for central heating radiators or springs specialised for motor cars. The bolts would be classified in heading 73.18 (as bolts) and not in heading 73.22 (as parts of central heating radiators). The springs would be classified in heading 73.20 (as springs) and not in heading 87.08 (as parts of motor vehicles). EN 70.20 states, in pertinent part: This heading covers glass articles (including glass parts of articles) not covered by other headings of this Chapter or of other Chapters of the Nomenclature. These articles remain here even if combined with materials other than glass, provided they retain the essential character of glass articles. The General EN for Chapter 83 states: Whereas in Chapters 73 to 76 and 78 to 81 articles are classified according to a specific metal, this Chapter, like Chapter 82, covers certain particular classes of goods irrespective of the base metal of which they are composed. In general, parts of base metal are to be classified with their parent articles (see Chapter Note 1). However, the Chapter does not cover springs (even if specialised for locks, etc.), chains, cables, nuts, bolts, screws or nails; these goods are classified in the appropriate headings of Chapters 73 to 76 and 78 to 81 (see Note 2 to Section XV and Note 1 to this Chapter). EN 83.02 states in pertinent part: This heading covers general purpose classes of base metal accessory fittings and mountings, such as are used largely on furniture, doors, windows, coachwork, etc. Goods within such general classes remain in this heading even if they are designed for particular uses (e.g., door handles or hinges for automobiles). The heading does not, however, extend to goods forming an essential part of the structure of the article, such as window frames or swivel devices for revolving chairs. The heading covers: … (C) Mountings, fittings and similar articles suitable for motor vehicles (e.g., motor cars, lorries or motor coaches), not being parts or accessories of Section XVII. For example: made up ornamental beading strips; foot rests; grip bars, rails and handles; fittings for blinds (rods, brackets, fastening fittings, spring mechanisms, etc.); interior luggage racks; window opening mechanisms; specialised ash trays; tail?board fastening fittings. (D) Mountings, fittings and similar articles suitable for buildings This group includes: (1) Door guards fitted with chains, bars, etc.; espagnolette or casement bolts and fittings; casement fasteners and stays; fanlight or skylight openers, stays and fittings; cabin hooks and eyes; hooks and fittings for double windows; hooks, fasteners, stops, brackets and roller ends for shutters or blinds; letter?box plates; door knockers, spy holes, etc. (other than those fitted with optical elements). 6 (2) Catches (including ball spring catches), bolts, fasteners, latches, etc., (other than key?operated bolts of heading 83.01), for doors. (3) Fittings for sliding doors or windows of shops, garages, sheds, hangars, etc. (e.g., grooves and tracks, runners and rollers). (4) Keyhole plates and finger?plates for doors of buildings. (5) Curtain, blind or portière fittings (e.g., rods, tubes, rosettes, brackets, bands, tassel hooks, clips, sliding or runner rings, stops); cleat hooks, guides and knot holders for blind cords, etc.; staircase fittings, such as protectors for staircase treads; stair carpet clips, stair rods, banister knobs. Rods, tubes and bars, suitable for use as curtain or stair rods, etc., merely cut to length and drilled, remain classified according to the constituent metal. (6) Corner braces, reinforcing plates, angles, etc., for doors, windows or shutters. (7) Hasps and staples for doors; handles and knobs for doors, including those for locks or latches. (8) Door stops and door closers (other than those of (H) below). EN 85.12 states in pertinent part: This heading covers electrical apparatus and appliances specialised for use on cycles or motor vehicles for lighting or signalling purposes… The heading includes, inter alia: *** (7) Interior lighting lamps, such as dome lamps, wall lamps, step indicating lamps, door frame lamps and instrument panel lamps. The Protestant argues that the subject merchandise constitutes “parts” of an “[e]lectrical lighting or signaling equipment (excluding articles of heading 8539), . . . of a kind used for cycles or motor vehicles.” Pursuant to GRI 1, to be classified under heading 8512, HTSUS, the subject merchandise must meet the terms of that heading. The merchandise liquidated under various headings including 3926, HTSUS; 7020, HTSUS; and 8302, HTSUS. The merchandise at issue are screws, nuts, washers, and shades to cover light sources. On its face the merchandise at issue is diverse and numerous headings are implicated for classification. However, note 1 to Section XVI, including heading 8512, HTSUS, explicitly states that no chapter under the section covers “(g) Parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39); . . . [or] (k) Articles of chapter 82 or 83.” As such, CBP’s analysis must begin with an examination of the other headings at issue, specifically whether any of the merchandise at issue would be classified under HTSUS; or 8302, HTSUS, as parts of general use.1 headings 3926, HTSUS; 7318, 1 Heading 7020, HTSUS, and articles of glass are not covered under the definition of “parts of general use” and therefore articles GS9107, GS9159, GSG2010, and GSG2074, which could be classified under that heading will be examined seperately below in Section B. 7 A. Classifying Parts of General Use Per the direction of Honda of America Manufacturing, Inc. v. United States (Honda), , 774 (Fed. Cir. 2010), the “initial test” is t