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NY N025901




April 29, 2008

CLA-2-94:OT:RR:E:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.6000

Ms. Brandi Rae Nemitz
Ashley Furniture Industries Inc.
One Ashley Way
Acradia, WI 54612

RE: The tariff classification of lighting from China.

Dear Ms. Nemitz:

In your letter dated April 9, 2008, you requested a tariff classification ruling.

The merchandise under consideration consists of two lighting fixtures identified as a Can Light, item number 05086 and a Baffle Light, item number 8360.

The Can Light is a round metal canister light measuring approximately 3 inches in diameter and 1 inch high with an E27 screw type lamp-holder and push-button on/off switch. Attached to the can is a 10 foot power cord with a two prong polarized plug. The lamp-holder is designed for a 120 Volt (V), 35 Watt (W) PAR-16 light bulb.

The Baffle Light is a lighting fixture consisting of an “L” shaped platform of 20 gage metal measuring approximately 6½ inches long by 2 inches wide with an extension bend up of an inch at a right angle to the base. Attached to the extension is a lamp-holder with rotary on/off switch and 10 foot power cord with a two prong polarized plug. The lamp-holder is designed for a 120 V, 25 W Tube Style light bulb.

The two lights are different models used for installation into various furniture products. They may be mounted to any flat surface including cabinets, shelving and under counters.

The applicable subheading for the Can Light and Baffle Light will be 9405.40.6000, Harmonized Tariff Schedule of the United States (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,

Robert B. Swierupski
Director,

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