C87715 C8 Ruling Active

The tariff classification of lamps from China.

Issued May 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8010, 9405.20.8010

Headings: 9405

Product description

The tariff classification of lamps from China.

CBP rationale

The applicable subheading for the plastic flexible lamp will be 9405.40.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the plastic table lamps (the Nascar, MLB, NFL, NBA and NHL lamps) will be 9405.20.8010, HTS, which provides for other household electric table, desk, beside or floorstanding lamps.

Full text

NY C87715 May 28, 1998 CLA-2-94:RR:NC:2:227 C87715 CATEGORY: Classification TARIFF NO.: 9405.20.8010; 9405.40.8010 Mr. Lawrence Bibi Checkolite International 3464 Kennedy Blvd. Jersey City, NJ 07307 RE: The tariff classification of lamps from China. Dear Mr. Bibi: In your letter dated May 4, 1998, you requested a tariff classification ruling. The subject merchandise consists of the following household lamps: a) the flexible lamp which measures approximately 4 1/4 feet long with a plastic adjustable swivel light hood which is designed to bear a specific sports logo. It also features a plastic flexible body that can be bent into a variety of shapes so as to be curled around or draped over a number of stationary objects in and around the work area as well as being placed on the floor with the light directed at a object or area. This lamp possesses an electrical cord that emanates from its bottom portion. b) the Nascar table lamp which measures approximately 15 inches high by 11 inches in diameter and features a tire-like body with shade that is decorated with the Nascar logo. It also possesses the checkered flag-like finish line base upon which the body is affixed. c) the MLB baseball table lamps which measure about 13 inches high by 10 inches wide and feature a baseball- shape body with shade decorated with the motif of a specific team logo or an all-star shade depicting various logos. They also possess a home plate base onto which the body is affixed. d) the NFL football table lamps which measure about 16 inches high by 10 inches wide and feature a body depicting a realistic football with kicking "T" and field base. Further, there is a shade decorated with a specific team logo. e) the NBA basketball table lamps which measure nearly 15 inches high by 11 inches wide and feature a body depicting a genuine Spalding ball, measuring about 7 inches, attached to a circular-shape base. Further, they possess a shade decorated with the team's logo or an all-star shade printed with various logos. f) the NHL hockey puck table lamps which measure nearly 15 inches high by 11 inches wide and feature a hockey puck-shape body affixed to a circular-shape base and a shade depicting the motif of the team's logo. It is noted that this merchandise serves not only as a table lamp but a 3-way night light through the lighting mechanism contained in the puck's body. It is stated that all of these table lamps have plastic bodies and PVC shades as well as electrical cords. You state that all of these lamps should be properly classified under subheading 9405.20.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric table, desk, bedside or floorstanding lamps. However, since the flexible lamp, based on its design and construction, is a multipurpose lamp, consideration of classification under the above subheading is precluded. The applicable subheading for the plastic flexible lamp will be 9405.40.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the plastic table lamps (the Nascar, MLB, NFL, NBA and NHL lamps) will be 9405.20.8010, HTS, which provides for other household electric table, desk, beside or floorstanding lamps. The rate of duty will be 3.9 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 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, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →