The tariff classification of lamp shades from China.

N306457 October 2, 2019 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.99.4090; 9903.88.03 Ms. Elizabeth McGuffin Dollar General Corp. Goodlettsville, TN 37072 RE: The tariff classification of lamp shades from China. Dear Ms. McGuffin: In your letter dated September 26, 2019, you requested a tariff classification ruling. The merchandise under consideration is identified as the Fabric Lamp Shades, SKU#s 23254101, 23253901, 23253701 and 17279502. The items are empire or classic style lamp shades that are similar in size and construction but different in color. Each lamp shade consists of a metal lamp shade fitter and a fabric exterior shade. The applicable subheading for the Fabric Lamp Shades will be 9405.99.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Other: Other.” The general rate of duty will be 6 percent ad valorem. Products of China classified under subheading 9405.99.4090, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.99.4090, HTSUS, listed above.  See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.  The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division