CATEGORY: Classification s300

U.S. Department of Homeland Security U.S. Customs and Border Protection One Penn Plaza, 10th Floor New York, NY 10119

U.S. Customs and Border Protection

N076518

October 7, 2009

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

CATEGORY: Classification

TARIFF NO.: 9405.10.6010

Mr. William S. McCall New Light Asia LLC 311 Oakmonte Circle Greenwood, SC 29649

RE: The tariff classification of recessed lighting fixtures from China.

Dear Mr. McCall:

In your letter dated September 21, 2009 you requested a tariff classification ruling.

The merchandise under consideration are described as “SWL-1401-ICAT 4” Line Voltage New Construction IC/Airtight Housing”, “SWL-1509-ICAT 5” Line Voltage New Construction IC/Airtight Housing”, and “SWL-1601-ICAT 6” Line Voltage New Construction IC/Airtight Housing.” Specification sheets were provided with your ruling request.

The three recessed lighting fixtures are rough-in high-hat fixtures that consist of a cylindrical can-shaped housing with a metal frame, incorporating adjustable bar hangers used to install the fixture to joists with pre-positioned nails. Each fixture also includes an attached junction box for protecting electrical connections and housing a thermal protector, and a porcelain Edison base lamp socket within the can. The SWL-1401-ICAT consists of a galvanized steel box measuring approximately 6 ⅛ inches high by 5 ⅛ inches wide by 7 ½ inches tall covering the cylindrical can-shaped housing. This configuration provides an IC rating for direct contact with ceiling insulation. The SWL-1509-ICAT measures approximately 7 ¼ inches high by 7 ¼ inches wide by 10 ½ inches long, and is made of galvanized steel and aluminum. The SWL-1601-ICAT is also made of galvanized steel and aluminum, and measures approximately 7 ¾ inches high by 7 ¾ inches wide by 10 ½ inches long. All three fixtures are designed for use with 75 watt (W) PAR30 lamps. 2

The applicable subheading for the “SWL-1401-ICAT 4” Line Voltage New Construction IC/Airtight Housing”, the “SWL-1509-ICAT 5” Line Voltage New Construction IC/Airtight Housing”, and the “SWL-1601-ICAT 6” Line Voltage New Construction IC/Airtight Housing” 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.

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 National Commodity Specialist Division