The tariff classification of ceiling lights from Mexico

N307176 November 26, 2019 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.10.60 Ms. Kristen Lane Acuity Brands Lighting, Inc. 1400 Lester Road NW Conyers, GA 30012 RE: The tariff classification of ceiling lights from Mexico Dear Ms. Lane: In your letter dated October 30, 2019, you requested a tariff classification ruling. The merchandise under consideration is two recessed ceiling lighting fixtures, which you refer to as the LCP 6” Housing and the L5 5” Housing, respectively. Based on the pictures and information that you have provided in your letter and subsequent e-mails, each of the ceiling lighting fixtures consists of a cylindrical aluminum housing, a junction box, a porcelain lamp socket and the mounting hardware (bar hangers/T-bars, torsion springs, etc.) for affixing the lights to a ceiling. It is stated that the ceiling lights are designed for both household and commercial use. The applicable subheading for the LCP 6” Housing and the L5 5” Housing will be 9405.10.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Of base metal: Other." The general rate of duty will be 7.6 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 https://hts.usitc.gov/current. 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 Chen at michael.w.chen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division