The tariff classification of a ceiling light fixture from China and Korea.

NY K88389 September 1, 2004 CLA-2-94:RR:NC:1:108 K88389 CATEGORY: Classification TARIFF NO.: 9405.10.60 Mr. Richard T. Casey Acuity Lighting Group, Inc. One Lithonia Way Conyers, GA 30012-3957 RE: The tariff classification of a ceiling light fixture from China and Korea. Dear Mr. Casey: In your letter dated July 29, 2004, on behalf of your unincorporated business unit, Lithonia Lighting, you requested a tariff classification ruling. The subject merchandise, which is identified as the “L7X Housing,” is the light fixture of a recessed downlight. It consists of a cylindrical metal (aluminum) can-shaped recessed lamp housing with an interior lamp-holder as well as an exterior electrical steel junction box. It also incorporates exterior galvanized bar hangers and t-bar clips that are used to install this light fixture to the wood joists. After the light fixture is framed-in, it is wired to the branch circuit, affixed with an incandescent reflector-trim, and then fully assembled by the insertion of a light bulb in noting that the reflector-trim and light bulb are not imported with the L7X housing. You claim that this light fixture, being only the “housing” for the recessed ceiling lamp, is properly classified under subheading 9405.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings…and parts thereof, not elsewhere specified or included…parts: other: other. In this regard, you state that GRI 2 (a), which covers incomplete or unfinished goods, would not be applicable since this “housing” is not an incomplete or unfinished article having the essential character of a light fixture. Further, in its imported condition, you state that the housing is not recognized by the industry as a “completed fixture” and should be classified as a recognizable lamp part pursuant to GRI 1. This office disagrees with your position. The subject merchandise, referred to as just the “housing,” comprises the principal structure and working components of a recessed downlight that are so constructed to create a functional light fixture and not just a lamp part. The applicable subheading for this ceiling light fixture will be 9405.10.60, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings…not elsewhere specified or included…chandeliers and other electric ceiling or wall lighting fittings…of base metal, other than of brass. The rate of duty will be 7.6 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division