The tariff classification of wall mount lights from China

N309963 March 11, 2020 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.10.6010; 9903.88.03 Ms. Kristen Lane Acuity Brands Lighting, Inc. 1400 Lester Rd. Conyers, GA 30014 RE: The tariff classification of wall mount lights from China Dear Ms. Lane: In your letter dated February 19, 2020, you requested a tariff classification ruling. The merchandise under consideration is referred to as the OFTM series of light fixtures, which are mini twin-head flood lights. The OFTM series features twin heads allowing for light to be focused in two directions and to be mounted on the corner area of structures. The housings are made of die-cast aluminum with a clear tempered lens. The light fixtures use double ended quartz halogen lamps and are designed to be mounted on an exterior wall or eave. You also indicate that the lights are for use primarily in residential applications, which are ideal for walkways, yards, patios, play areas and driveways. The applicable subheading for the OFTM series of light fixtures will be 9405.10.6010, 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: Household.” The general rate of duty will be 7.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.10.6010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.10.6010, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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