CBP Ruling K85367 — The tariff classification of a decorative novelty lamp from China.

Tariff classification

Headings: 9405

Product description

Sample is being returned as requested. The submitted sample is a decorative cylinder-shaped novelty lamp, referred to as the “Blue Tube LED Lamp” (item number 937781), that measures approximately 13 ¼ inches in overall height with a diameter of 2 ¾ inches. It has a metal (non-brass) lamp housing, measuring 2 ¾ inches in height, that contains a populated circuit board with eight LED lights. It also features a tube-shaped plastic frost-like chimney, measuring about 10 ½ inches long, that manifests a soft and charming visual effect when the LED lights are lit. Affixed to the bottom of the base is an electrical light cord with a built-in rotary switch. The light cord is designed to be fitted into a converter which is included with this article. You suggest that this light is classified under 8541.40.2000, HTS, which provides for Photosensitive semiconductor devices…Light-emitting diodes (LED’s). It should be noted that light-emitting diodes, or electroluminescent diodes are devices which convert electric energy into visible, infra-red, or ultraviolet rays and are used, e.g., for displaying or transmitting data on control systems. In regard to the instant merchandise, the LED device is incorporated into the lamp housing to create a complete lamp, other than a mere LED device, that is advanced beyond the scope of heading 8541, HTS.

CBP rationale

The applicable subheading for this decorative novelty lamp 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.

Full text

NY K85367 May 17, 2004 CLA-2-94:RR:NC:1:108 K85367 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decorative novelty lamp from China. Dear Mr. Stinson: In your letter dated April 15, 2004, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a decorative cylinder-shaped novelty lamp, referred to as the “Blue Tube LED Lamp” (item number 937781), that measures approximately 13 ¼ inches in overall height with a diameter of 2 ¾ inches. It has a metal (non-brass) lamp housing, measuring 2 ¾ inches in height, that contains a populated circuit board with eight LED lights. It also features a tube-shaped plastic frost-like chimney, measuring about 10 ½ inches long, that manifests a soft and charming visual effect when the LED lights are lit. Affixed to the bottom of the base is an electrical light cord with a built-in rotary switch. The light cord is designed to be fitted into a converter which is included with this article. You suggest that this light is classified under 8541.40.2000, HTS, which provides for Photosensitive semiconductor devices…Light-emitting diodes (LED’s). It should be noted that light-emitting diodes, or electroluminescent diodes are devices which convert electric energy into visible, infra-red, or ultraviolet rays and are used, e.g., for displaying or transmitting data on control systems. In regard to the instant merchandise, the LED device is incorporated into the lamp housing to create a complete lamp, other than a mere LED device, that is advanced beyond the scope of heading 8541, HTS. The applicable subheading for this decorative novelty lamp 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 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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