U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a lighting fitting from China.
NY H86780 January 16, 2002 CLA-2-94:RR:NC:2:227 H86780 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Blvd. Los Angeles, CA 90026-5097 RE: The tariff classification of a lighting fitting from China. Dear Ms. Antrim-Saizan: In your letter dated December 19, 2001, on behalf of Shopko Stores, you requested a tariff classification ruling. The sample submitted is a lighting fitting, referred to as the “Gazing Ball,” that consists of a glass globe measuring about 10 inches in height and containing blinking fiber optic light strands. This globe is atop a polyresin stand, measuring about 9 ¾ inches high by 10 inches along its base diameter, that features a top opening with a recessed cluster of three small light bulbs within its center. The interior of the stand possesses an electrical cable that connects the light bulbs to a two-inch solar cell mounted onto a wooden stake. It is stated that this lighting fitting will be placed in a sunlit area (in the garden or on the lawn) where the solar cell, possessing an on/off switch, will generate power to energize the blinking light system inside the globe after dark. You claim that heading 9405, Harmonized Tariff Schedule of the United States (HTS), does not apply since the light does not function as an illuminating lamp. Although this light is not intended to illuminate a specific area, it is nevertheless considered to be a lighting fitting for tariff purposes under heading 9405, HTS. Further, since lighting fittings are excluded from classification as glassware by Chapter Note 1(e) of Chapter 70, HTS, which covers glass and glassware, classification of this merchandise in Chapter 70, HTS, is precluded. The applicable subheading for this lighting fitting, known as the Gazing Ball, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than base metal. The rate of duty will be 3.9 percent ad valorem. 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division