The tariff classification of an LED light fixture from an unspecified country.

N217724 June 11, 2012 CLA-2-94:OT:RR:NC:1:117 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Linda S. Drenning Acuity Brands Lighting, Inc. 1400 Lester Road Conyers, GA 30012 RE: The tariff classification of an LED light fixture from an unspecified country. Dear Ms. Drenning: In your letter dated May 16, 2012 you requested a tariff classification ruling. The product to be imported is a vertical LED (light emitting diode) refrigeration/display lighting fixture. This strip light is comprised of an extruded aluminum housing sealed on each end with black neoprene gasket caps, a clear polycarbonate lens and a printed circuit board. Measuring five feet in length, you state that the fixture is designed for vertical reach in freezers, vending machines and retail display cases. The applicable subheading for the LED light fixture will be 9405.40.6000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other." The general rate of duty will be 6 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division