The tariff classification of a halogen work lamp from Taiwan.

NY A84894 July 3, 1996 CLA-2-94:RR:NC:GI: 227 A84894 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Brenda E. Smith Fritz Companies, Inc. Liberty Building 7001 Chatham Center Dr., Ste. 100 Savannah, GA 31405 RE: The tariff classification of a halogen work lamp from Taiwan. Dear Ms. Smith: In your letter dated June 14, 1996, on behalf of Lowes Companies, Inc., you requested a tariff classification ruling. The merchandise at issue, based on the descriptive literature submitted, consists of a portable rectangular-shape 500 Watt halogen work lamp of metal, item number 74014 (model number PQ33/PQ72), which possesses a wire grid to protect its tempered glass lens. It also features a U-shape bar-like attachment, affixed to its bottom portion, and a top carrying handle. It is noted that there is a 6 foot insulated/grounded power cord attached to its posterior. You claim that this merchandise should be properly classified under subheading 9405.20.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for household electric table, desk, beside or floorstanding lamps. Although this lamp can be placed on a table or floor, it is so designed, due to its mobility features, to be utilized in various work areas around and outside the household, and, therefore, it is not considered to be of the same class or kind of lamps in subheading 9405.20.60, HTS, that are specifically used as stationary table and floor lamps. The applicable subheading for the portable metal halogen work lamp, item number 74014, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal, other than of brass. The rate of duty will be 7 percent ad valorem. 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 letter 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 George Kalkines at 212-466-5794. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division