M84089 M8 Ruling Active

The tariff classification of electric lamps from China.

Issued June 12, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.20.80

Headings: 9405

Product description

The lamps are designed with a columnar base made of polyresin with a small marble accent decoration. One style is designed as a table lamp and the other as a floor standing lamp. Each provides illumination to a room. You have suggested a classification under HTS subheading 9405.40.80 however this office disagrees because there is a more specific provision. Classification will be accordingly.

CBP rationale

The applicable subheading for the electric lamps will be 9405.20.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings … Electric table, desk, bedside or floor-standing lamps: Other.

Full text

NY M84089 June 12, 2006 CLA-2-94: RR: NC: 1:108 M84089 CATEGORY: Classification TARIFF NO.: 9405.20.80 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of electric lamps from China. Dear Ms. Bonadonna: In your letter dated June 5, 2006 you requested a tariff classification ruling. The items in question are denoted as an electric table lamp (sample provided) and an electric floor standing lamp. The lamps are designed with a columnar base made of polyresin with a small marble accent decoration. One style is designed as a table lamp and the other as a floor standing lamp. Each provides illumination to a room. You have suggested a classification under HTS subheading 9405.40.80 however this office disagrees because there is a more specific provision. Classification will be accordingly. The applicable subheading for the electric lamps will be 9405.20.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings … Electric table, desk, bedside or floor-standing lamps: Other. The rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3104. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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