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 L87994

Previous Ruling Next Ruling
NY L87994




October 20, 2005

CLA-2-85:RR:NC:1:108 L87994

CATEGORY: CLASSIFICATION

TARIFF NO.: 8539.90.0000

Mr. James Purcell
SCHOTT North America, Inc.
400 York Avenue
Duryea, PA 18642-2036

RE: The tariff classification of lamp parts from Germany.

Dear Mr. Purcell:

In your letter dated September 30, 2005, you requested a tariff classification ruling. Samples are being returned.

The subject merchandise, based on the submitted samples, consists of the following lamp parts:
article number 1113394, identified as the “Fresnel Lens 150 mm, Negative with Integrated Diffuser,” is a pressed-glass fresnel lens that is stated not to be optically worked;
article number 1078704, identified as the “Reflector, Elliptical 150 mm Coated Smooth,” is a pressed-glass reflector that is coated but not optically worked.

It is noted that these lamp parts are designed to be incorporated, after importation, with either tungsten halogen or HMI (arc) lamps for further producing lamps, which qualify as light bulbs for Customs purposes. Moreover, it is stated that these light bulbs will then be used in various lighting fixtures for stage, studio, television, or architectural lighting applications.

You claim that these lamp parts are properly classified under subheading 9405.91.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittingsand parts thereof, not elsewhere specified or includedParts: Of glass: Other, Other. In support of this position, you state that the Explanatory Notes to heading 9405, HTS, cover, in relation to this matter, identifiable lamp parts, which are not more specifically covered elsewhere, such as reflectors and diffusers. Further, you state that similar glass reflectors were previously classified under subheading 9405.91.6080, HTS, within NY Ruling C86837 dated May 21, 1998.

This office disagrees with your position. These lamp parts are not designed to create a lamp or lighting fitting classifiable under heading 9405, HTS, but are designed to produce a lamp that qualifies as a light bulb classifiable under heading 8539, HTS. In this regard, it should be noted that the glass reflectors classified under heading 9405, HTS, in NY Ruling C86837, were found not to be of the same class or kind of lamp parts used in producing the lamps of heading 8539, HTS.

Since this merchandise is found to be classifiable under heading 8539, HTS, they are precluded from consideration as lamp parts under heading 9405, HTS, based on legal note 1(f) to chapter 94, which reads: this chapter does not cover lamps or lighting fittings of chapter 85. Moreover, since these lamp parts are designed to produce a light bulb, considered to be a “machine” for tariff classification purposes within chapter 85 to section XVI, classification under heading 8539, HTS, is further supported by the relevant portion of legal note 2(b) to section XVI, which reads: Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate.

The applicable subheading for the subject glass lens and reflector will be 8539.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical filament or discharge lamps, including sealed beam lamp units and ultraviolet or infrared lamps; arc lamps; parts thereof: Parts. The rate of duty will be 2.6 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: