CBP Issues Guidance on Classification of Decorative Light Fixtures in Response to Court Case
U.S. Customs and Border Protection has posted guidance on the classification of decorative light fixtures in accordance with the June 2007 U.S. Court of Appeals for the Federal Circuit (CAFC) decision in Home Depot, USA v. U.S., that certain lighting fixtures could not be classified without considering all of their components.
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(See ITT's Online Archives or 07/31/07 and 05/04/06 news, 07073130 and 06050415, for BP summaries of the CAFC ruling and the original 2006 Court of International Trade ruling, respectively.)
Guidance Includes Definitions, Pictures, Classification Guidelines
CBP's guidance includes a set of definitions1 related to decorative light fixtures as well as pictures and the following text on the appropriate classification of different types of decorative light fixtures in the Harmonized Tariff Schedule (HTS):
Certain interior ceiling mounted fixtures. Interior ceiling mounted fixtures consisting of a standard metal fitter and shade are classified by the material of the shade. These usually include, but are not limited to: globe (gumball), bubble, mushroom, dome, and drum.
Flush mounted ceiling fixtures. Interior and exterior flush mounted ceiling fixtures are classified by the material of the shade, especially if the mount and shade create a weatherproof fixture. These include, but are not limited to: flush mount bound glass and lantern style fixtures.
Certain surface mounted wall fixtures. Interior and exterior surface mounted wall fixtures consisting of a shade mounted into a metal mounting cap or housing such that the shade appears flush with the wall, are classified by the material of the shade. This is especially so when an exterior wall mounted fixture is weatherproof.
Ceiling mounted hanging fixtures. In general, interior and exterior ceiling mounted pendant (hanging) fixtures are classified in HTS subheading 9405.10.80, providing for light fixtures other than metal. This is especially so when the non-metal component is highly stylized. Such is (often) the case in light fixtures including shades of Halophane, Tiffany, Victorian and Bound glass or prism styles. However, if the metal component is highly stylized or visually the most prominent component and provides the greatest visual appeal, the fixture is classified in HTS subheading 9405.10.60, providing for light fixtures of base metal.
Certain sconces. In general, interior or exterior wall mounted fixtures (sconces), consisting of a back plate and one or more arms attached to a lamp holder, fitter and shade, are classified in HTS subheading 9405.10.80, providing for light fixtures other than metal. This is especially so when the non-metal component is highly stylized. Such is (often) the case in light fixtures including shades of Halophane, Tiffany, Victorian and Jelly Jar styles. However, if the metal component is highly stylized or visually the most prominent component, and provides the greatest visual appeal, the fixture is classified in HTS subheading 9405.10.60, providing for light fixtures of base metal.
Bath bars. In general, bath bars consisting of a long back plate usually placed over the bathroom sink and mirror, containing multiple lamp holders, are classified in HTS subheading 9405.10.80, providing for light fixtures other than metal. This is especially the case when the back plate is composed of a material other than metal, such as wood or mirrored glass, or is obscured by materials other than metal, such as an acrylic racetrack style shade. However, if the metal component is highly stylized or visually the most prominent component, and provides the greatest visual appeal, the fixture is classified in HTS subheading 9405.10.60, the provision for light fixtures of base metal. Such is the case in restoration bath bars, brass-end bath bars and other bath bars containing stylized metal components.
1Includes definitions for: arms, back plate, lamp holder, shade, standard fitter, and surface mount.
CBP contact - National Commodity Specialist Division (646) 733-3016
CBP Guidance (dated 07/09/08) available at http://www.cbp.gov/xp/cgov/trade/trade_programs/cargo_summary/light_fixtures.xml