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NY 818409

CLA-2-94:RR:NC:GI: 227 818409


TARIFF NO.: 9405.20.6010

Mr. Robert J. Powers
Fritz Companies, Inc.
P.O. Box 19287
Charlotte, NC 28219

RE: The tariff classification of speaker lamps from China.

Dear Mr. Powers:

In your letter received in this office on January 22, 1996, on behalf of Bernards, Inc., you requested a tariff classification ruling.

The merchandise at issue is metal floor-standing, household "Spider Speaker Lamps", model numbers 5619 (black finish) and 5620 (brass finish), which measure about 90 inches high and possess two lights and three speakers that branch out from the center of its body. The speakers, which ramify to the periphery, may be plugged into any receiver in order to provide overhead sound, while the three inside lights may be illuminated with a three way switch.

You suggest that the instant merchandise should be properly classified under subheading 8518.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other loudspeakers, whether or not mounted in their enclosures.

It is noted that these speaker lamps, advertised as "Sound and Light," serve both equally as as loudspeaker and lamp. Further, they are also marketed for both features which display their specific characteristic functions that would equally attract the interest of the consumer.

Since this merchandise is considered to be a composite article that has no one component imparting the essential character of the article, the instant speaker lamps will be classified, in noting GRI 3(c), in the heading (in this instance under 9405, HTS) which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for these "Spider Speaker Lamps," model numbers 5619 and 5620, will be 9405.20.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for electric household floor-standing lamps of base metal, other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter 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 George Kalkines at 212-466-5794.


Roger J. Silvestri

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