N101166 N1 Ruling Active

The tariff classification of a desk lamp from China.

Issued April 27, 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 13½ inch Brass Bankers Lamp. This lamp is a traditional banker’s style lamp measuring approximately 13½ inches high. It features a brass-plated metal body with a circular flat base for placement on a table, desk, or other flat surface. The attached power cord features a two-prong polarized plug. Atop the base, a curved arm of the same metal extends out and around a green glass lamp shade, supporting a single lamp-holder rated for 60-Watts (W). A pull chain switch connected to the lamp-holder turns the light on and off. In your ruling request you suggest classification of the 13½ inch Brass Bankers Lamp in 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), as a table, desk, bedside or floor-standing lamp of a material other than of base metal. However, the majority of the lamp body is comprised of non-brass metal, and provides the essential character of this lamp.

CBP rationale

The applicable subheading for the 13½ inch Brass Bankers Lamp 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

N101166 April 27, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.20.6010 Mr. Ed Zaleznick LAD Products, Inc. 46 Eastman Street Easton, MA 02375 RE: The tariff classification of a desk lamp from China. Dear Mr. Zaleznick: In your letter dated April 13, 2010, you requested a tariff classification ruling. The merchandise under consideration is a 13½ inch Brass Bankers Lamp. This lamp is a traditional banker’s style lamp measuring approximately 13½ inches high. It features a brass-plated metal body with a circular flat base for placement on a table, desk, or other flat surface. The attached power cord features a two-prong polarized plug. Atop the base, a curved arm of the same metal extends out and around a green glass lamp shade, supporting a single lamp-holder rated for 60-Watts (W). A pull chain switch connected to the lamp-holder turns the light on and off. In your ruling request you suggest classification of the 13½ inch Brass Bankers Lamp in 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), as a table, desk, bedside or floor-standing lamp of a material other than of base metal. However, the majority of the lamp body is comprised of non-brass metal, and provides the essential character of this lamp. The applicable subheading for the 13½ inch Brass Bankers Lamp 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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