Betalight; heading 9405; parts of illuminated signs; Explanatory Note 94.05
Active· CBP ruling HQ 089963· Issued 1991-11-21
Ruling text
HQ 089963
November 21, 1991
CLA-2 CO:R:C:M 089963 NLP
CATEGORY: Classification
TARIFF NO.: 9405.99.40
Mr. Brian Pullen
SRB Technologies, Inc.
P.O. Box 25267
Winston-Salem, N.C. 27114-5267
RE: Betalight; heading 9405; parts of illuminated signs;
Explanatory Note 94.05
Dear Mr. Pullen:
This is in response to your letters of June 5, 1991 and July
18, 1991, requesting a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for beta-
light. Descriptive literature was submitted for our review.
FACTS:
Betalight consists of a sealed glass tube internally coated
with phosphor and filled with the radioactive gas tritium, which
activates the phosphor to produce light. Sizes of the betalight
vary, ranging from a tube measuring .76mm in diameter and 6.00mm
in length to a tube measuring 200mm in length and to a disc
measuring 22.5mm diameter. This item is used in the manufacture
of emergency exit signs and in various other lighting
applications as a non electrical form of illumination.
ISSUE:
What is the tariff classification of the betalight.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the heading and any relative
section or chapter notes.
Heading 9405, HTSUSA, provides for lamps and light fittings
including searchlights and spotlights and parts thereof, not
elsewhere specified or included; illuminated signs, illuminated
nameplates and the like, having a permanently fixed light source,
and parts thereof not elsewhere specified or included.
Subheading 9405.99, HTSUSA, provides for parts of items described
in the above heading.
The Harmonized Commodity Description and Coding System
(HCDCS) Explanatory Notes, although not dispositive, are to be
looked to for the proper interpretation of the HTS. Explanatory
Note II to 94.05 of the HCDCS, page 1581, states the following:
PARTS
The heading also covers identifiable parts of lamps and
light fittings, illuminated signs, illuminated name-plates
and the like, not more specifically covered elsewhere.
Though betalight is used as the part which is the light
source for various products, indications are that the betalight
is used principally in illuminated emergency exit signs and
similar products. Thus, the betalight would be considered a part
of illuminated signs and it would be classified in heading 9405,
HTSUSA.
The next question to be determined is in what subheading the
betalight would be classified. GRI 6 provides that for legal
purposes, the classification of goods in the subheadings of a
heading shall be determined according to the terms of those
subheadings and any related subheading notes and, mutatis
mutandis, to the above rules, on the understanding that only
subheadings at the same level are comparable. GRI 6 thus
incorporates GRIs 1 through 5 in classifying goods at the
subheading level.
The betalight consists of a glass tube and, therefore, it
could be classified in subheading 9405.91, HTSUSA, which provides
for lamps and light fittings...illuminated signs, illuminated
name-plates and the like..., parts, of glass. As the betalight
is also composed of 2 other products, phosphor and tritium, it
could be classified in subheading 9504.99, HTSUSA, which provides
for lamps and light fittings...illuminated signs, illuminated
name-plates and the like..., parts, other. However, neither of
these subheadings completely describe the betalight. Thus, the
betalight does not fit the terms of the above subheadings,
pursuant to GRI 1.
When goods are prima facie classifiable under two or more
headings GRI 3 is applicable. In this case, classification is
determined by application of GRI 3(b) which provides that:
Mixtures, composite goods consisting of different
materials or made up of different components, and goods
put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which gives
then their essential character, insofar as this criterion is
applicable.
Explanatory Note (VIII) to GRI 3(b), page 4, states that:
The factor which determines essential character will
vary as between different kinds of goods. It may, for
example, be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the
role of a constituent material in relation to the use of
goods.
In the instant case, the glass tube is a holder for the phosphur
and tritium and it weighs more than the other components.
However, without the tritium, the phosphor would not be activated
and the tube would not light up. The tritium is the constituent
material which plays the most important role in relation to the
use of the instant good and it, therefore, imparts the essential
character of the betalight for purposes of classifying the
betalight in a subheading. The betalight would be classified in
subheading 9405.99.40, HTSUSA.
HOLDING:
The betalight is classified in subheading 9405.99.40,
HTSUSA, which provides for provides for lamps and light
fittings...illuminated signs, illuminated name-plates and the
like..., parts, other, other. The rate of duty is 7.6 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 089963, retrieved 2026-10-12T05:22:03Z, republished verbatim. This digest is informational; only CBP issues binding rulings.