G83387 G8 Ruling Active

The tariff classification of an electric table lamp from India.

Issued November 13, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.20.8010

Headings: 9405

Product description

There is a top metal screw-like attachment that contains the electrical socket possessing an interior metal sleeve and plastic outer shell. The exterior shell of the socket has a tubular-shaped paperboard covering that resembles a melting wax candle. The lamp also has an electrical cord with a rotary switch mechanism for activating the light.

CBP rationale

The applicable subheading for this electric household table lamp will be 9405.20.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other household electric table, desk, bedside or floor-standing lamps.

Full text

NY G83387 November 13, 2000 CLA-2-94:RR:NC:2:227 G83387 CATEGORY: Classification TARIFF NO.: 9405.20.8010 Ms. Katie Mercatoris Park Imports & Designs P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of an electric table lamp from India. Dear Ms. Mercatoris: In your letter dated October 13, 2000, you requested a tariff classification ruling. The sample submitted is an electric household table lamp that measures approximately 11 ½ inches in height and features a star-shaped wooden base with a slender decorative wooden stand. There is a top metal screw-like attachment that contains the electrical socket possessing an interior metal sleeve and plastic outer shell. The exterior shell of the socket has a tubular-shaped paperboard covering that resembles a melting wax candle. The lamp also has an electrical cord with a rotary switch mechanism for activating the light. The applicable subheading for this electric household table lamp will be 9405.20.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other household electric table, desk, bedside or floor-standing lamps. The rate of duty will be 3.9 percent ad valorem. Articles classifiable under subheading 9405.20.8010, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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