881306 88 Ruling Active

The tariff classification of lamps and accessories fromEngland.

Issued January 14, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.3000, 9405.40.4000, 8306.29.0000, 8302.50.0000

Headings: 9405, 8302, 8306

Product description

The tariff classification of lamps and accessories fromEngland.

CBP rationale

The applicable subheading for the brass electric lamps will be 9405.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of brass. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the brass kerosene burning lamps will be 9405.50.3000, HTS, which provides for non-electrical lamps and lighting fittings.

Full text

NY 881306 January 14, 1993 CLA-2-94:S:N:N3:227 881306 CATEGORY: Classification TARIFF NOS.: 9405.40.4000; 9405.50.3000; 8306.29.0000 and 8302.50.0000 Mr. Larry Mulherin Page & Jones, Inc. 1003 Virginia Avenue Suite 107 P.O. Box 20761 Atlanta, GA 30320 RE: The tariff classification of lamps and accessories from England. Dear Mr. Mulherin: In your letter dated December 11, 1992, on behalf of your client, Burnhouse Limited, you requested a tariff classification ruling. The merchandise at issue consists of the following brass lamps and accessories : a) functional full-size electric lamps (model numbers 5120BE, 5120SE, 5120ME, 5120CE, 5120BEP, 5120SEP, 5120MEP and 5120CEP) which measure approximately 10 inches high by 3.5 inches wide; b) functional full-size kerosene burning lamps (model numbers 5120B, 5120S, 5120M and 5120C) which measure approximately 10 inches high and 3.5 inches wide and functional half-size kerosene burning lamps (model numbers 5121B, 5121C, 5121S and 5121L) which measure about 6 inches high and 2.25 inches wide; c) a non-functional miniature miner's lamp, model number 500; d) brass gimbals (model number 5128) for mounting lamps to walls. The applicable subheading for the brass electric lamps will be 9405.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of brass. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the brass kerosene burning lamps will be 9405.50.3000, HTS, which provides for non-electrical lamps and lighting fittings...other: of brass, and dutiable at the rate of 5.7 percent ad valorem. The appropriate subheading for the non-functional miner's lamp, model number 500, will be 8306.29.0000, HTS, which provides for statuettes and other ornaments of base metal...other. The rate of duty will be 5 percent ad valorem. The appropriate subheading for the brass gimbals will be 8302.50.0000, HTS, which provides for hat racks, hat pegs, brackets and similar fixtures of base metal, with duty at the rate of 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

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