N021178 N0 Ruling Active

The tariff classification of a floor-standing lamp from China.

Issued January 8, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.20.6010

Headings: 9405

Product description

The merchandise under consideration is the Metal and Fabric Floor Lamp, Ashley item number L294051. It is a floor-standing lamp measuring 56.75 inches in height. The base and body of this lamp are metal; it is topped with a cylindrical fabric shade which measures 42 inches in length. In your ruling request you suggest classification under 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), as an electric table, desk, bedside, or floor standing lamp of other than base metal. However, the metal lamp body provides the essential character of this article.

CBP rationale

The applicable subheading for the Metal and Fabric Floor Lamp, Ashley item number L294051, will be 9405.20.6010, HTSUS, which provides for “Lamps and lighting fittings…: Electric table, desk, bedside, or floor-standing lamps: Of base metal: Other: Household.

Full text

N021178 January 8, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.20.6010 Ms. Kelly J. Stankey Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54636 RE: The tariff classification of a floor-standing lamp from China. Dear Ms. Stankey: In your letter dated December 21, 2007 you requested a tariff classification ruling. The merchandise under consideration is the Metal and Fabric Floor Lamp, Ashley item number L294051. It is a floor-standing lamp measuring 56.75 inches in height. The base and body of this lamp are metal; it is topped with a cylindrical fabric shade which measures 42 inches in length. In your ruling request you suggest classification under 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), as an electric table, desk, bedside, or floor standing lamp of other than base metal. However, the metal lamp body provides the essential character of this article. The applicable subheading for the Metal and Fabric Floor Lamp, Ashley item number L294051, will be 9405.20.6010, HTSUS, which provides for “Lamps and lighting fittings…: Electric table, desk, bedside, or floor-standing lamps: Of base metal: Other: Household.” The general rate of duty will be 6 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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