I81237 I8 Ruling Active

The tariff classification of a desk lamp from China.

Issued May 28, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.20.60

Headings: 9405

Product description

It consists of an adjustable cylinder-shaped dual metal socket, possessing at its top two fitted openings for screws, that is designed to accommodate two 40-watt bulbs. The dual socket is secured atop of twin metal poles incorporated into an oval-shaped metal post with four-way rotary light switch. The post is within a unique oval-shaped metal base measuring nearly 5 ½ inches high by 8 ½ inches long. The base, which is constructed as a container to hold such articles as pens and pencils, has a leather-covered exterior with metal trimming, in addition to a stylish metal bottom with an electric light cord. There is a convex-shaped frosted glass shade, which measures about 16 inches long by 5 inches wide, with two small adjacent top apertures, as well as trimming and lateral arch-shaped covers of metal. The shade also features at its top a small convex-shaped metal plate with two matching apertures and screw-on cylinder-shaped metal attachments (simulating the extension of the twin poles) for securing the shade to the electrical dual socket.

CBP rationale

The applicable subheading for this metal desk lamp will be 9405.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings…electric table, desk, beside or floor-standing lamps: of base metal: other than of brass.

Full text

NY I81237 May 28, 2002 CLA-2-94:RR:NC:2:227 I81237 CATEGORY: Classification TARIFF NO.: 9405.20.60 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of a desk lamp from China. Dear Mr. Gomez: In your letter dated April 24, 2002, on behalf of the Tensor Corporation, you requested a tariff classification ruling. The sample submitted is a designer desk lamp of steel, referred to as the “Banker’s Lamp” (model number B305B-110), that measures approximately 19 inches in overall height. It consists of an adjustable cylinder-shaped dual metal socket, possessing at its top two fitted openings for screws, that is designed to accommodate two 40-watt bulbs. The dual socket is secured atop of twin metal poles incorporated into an oval-shaped metal post with four-way rotary light switch. The post is within a unique oval-shaped metal base measuring nearly 5 ½ inches high by 8 ½ inches long. The base, which is constructed as a container to hold such articles as pens and pencils, has a leather-covered exterior with metal trimming, in addition to a stylish metal bottom with an electric light cord. There is a convex-shaped frosted glass shade, which measures about 16 inches long by 5 inches wide, with two small adjacent top apertures, as well as trimming and lateral arch-shaped covers of metal. The shade also features at its top a small convex-shaped metal plate with two matching apertures and screw-on cylinder-shaped metal attachments (simulating the extension of the twin poles) for securing the shade to the electrical dual socket. You state that this lamp may be classified under subheading 9405.20.80, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings…electric table, desk, beside or floor-standing lamps: other than of base metal. However, it is the position of this office that the essential character of the lamp is imparted by the metal (steel) portion, thereby precluding consideration of classification under subheading 9405.20.80, HTS. The applicable subheading for this metal desk lamp will be 9405.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings…electric table, desk, beside or floor-standing lamps: of base metal: other than of brass. The rate of duty will be 6 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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