United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L87951 - NY L87998 > NY L87991

Previous Ruling Next Ruling
NY L87991




October 20, 2005

CLA-2-94:RR:NC:1:108 L87991

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.99.4000

Mr. Yuri Starikov
The Home Depot Customs Compliance Dept.
2455 Paces Ferry Road, N.W., 2nd Floor
Atlanta, GA 30339-4024

RE: The tariff classification of lamp parts from China.

Dear Mr. Starikov:

In your letter dated September 26, 2005, you requested a tariff classification ruling.

The submitted samples consist of the following lamp parts:
model number EH551WH (sku number 383932) is a metal (non-brass) track receptacle bar, incorporating electrical wiring, that is designed for three light fixtures;
model number EC4920WH (383816) is a round-shaped metal (non-brass) track receptacle, incorporating electrical wiring, that is designed for three light fixtures;
model number EC7190WH (sku number 406473) is a high-hat adapter used for adapting a high-hat light fixture for a surface-mounted or hanging light fixture.

It is to be noted that this merchandise, the track receptacles and the high-hat adapter, is specially designed for use as lamp parts.

You claim that the above track receptacles are properly classified under subheading 8536.69.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuitsfor a voltage not exceeding 1,000 V: Lamp-holders, plugs and sockets: Other: Other. Although these track receptacles serve to provide electricity, they are not within the range of electrical sockets since they are specially designed as necessary lamp parts for the functioning of light fixtures. In this regard, the subject track receptacles are considered to be beyond the scope of those articles classifiable under subheading 8536.69.8000, HTS -- supported by the decision in HQ 959920 dated July 23, 1997 -- thereby precluding classification within that subheading.

The applicable subheading for the track receptacles and the high-hat adapter will be 9405.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittingsand parts thereof, not elsewhere specified or includedParts: Other: Other. The rate of duty will be 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,

Previous Ruling Next Ruling

See also: