N099515 N0 Ruling Active

The tariff classification of table lamps from China.

Issued April 13, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.20.6010

Headings: 9405

Product description

The merchandise under consideration is a Set of Two 26” Crystal Table Lamps with Pleated Fabric Shades, item number H166711. They are identical standard type table lamps with flat bases, suitable for placement on a table, desk, or any flat surface. These table lamps measure 26 inches high, and feature a square metal base and metal body with classically styled fittings which are divided into two sections. A globe-shaped clear crystal insert separates the metal sections and accounts for approximately one-third of the lamp body. At the top of the lamps are harp-style lampshade brackets which support the fabric shade. The bracket is topped with a small round crystal finial. The lamps each provide a single 100 Watt (W) maximum three-way switched lamp-holder. Customs has historically classified electric table, desk, bedside or floor-standing lamps by the lamp body itself. Classification is determined by the component or components which impart the essential character of the lamp. The metal components of the Crystal Table Lamps make up the majority of the lamp body and provide the essential character of the lamps.

CBP rationale

The applicable subheading for the Set of Two 26” Crystal Table Lamps with Pleated Fabric Shades, item number H166711 will be 9405.20.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Electric table, desk, bedside or floor-standing lamps: Of base metal: Other.

Full text

N099515 April 13, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.20.6010 Ms. Leslie Zoe Grillo QVC 1200 Wilson Drive MC 232 West Chester, PA 19382 RE: The tariff classification of table lamps from China. Dear Ms. Grillo: In your letter dated March 30, 2010, you requested a tariff classification ruling. The merchandise under consideration is a Set of Two 26” Crystal Table Lamps with Pleated Fabric Shades, item number H166711. They are identical standard type table lamps with flat bases, suitable for placement on a table, desk, or any flat surface. These table lamps measure 26 inches high, and feature a square metal base and metal body with classically styled fittings which are divided into two sections. A globe-shaped clear crystal insert separates the metal sections and accounts for approximately one-third of the lamp body. At the top of the lamps are harp-style lampshade brackets which support the fabric shade. The bracket is topped with a small round crystal finial. The lamps each provide a single 100 Watt (W) maximum three-way switched lamp-holder. Customs has historically classified electric table, desk, bedside or floor-standing lamps by the lamp body itself. Classification is determined by the component or components which impart the essential character of the lamp. The metal components of the Crystal Table Lamps make up the majority of the lamp body and provide the essential character of the lamps. The applicable subheading for the Set of Two 26” Crystal Table Lamps with Pleated Fabric Shades, item number H166711 will be 9405.20.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Electric table, desk, bedside or floor-standing lamps: Of base metal: Other.” 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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