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NY A84652

July 3, 1996

CLA-2-94:RR:NC:GI: 227 A84652


TARIFF NO.: 9405.20.6010

Ms. Brenda E. Smith
Fritz Companies, Inc.
Liberty Building
7001 Chatham Center Dr., Ste. 100
Savannah, GA 31405

RE: The tariff classification of table lamps from Taiwan.

Dear Ms. Smith:

In your letter dated June 6, 1996, on behalf of Lowes Companies, Inc., you requested a tariff classification ruling.

The merchandise at issue consists of floral table touch lamps, item numbers 79444 and 79446, which measure about 22 inches in length and possess metal bodies with decorative glass panels.

You claim that these lamps should be properly classified under subheading 9405.20.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other household electric table and desk lamps, other than of base metal. You substantiate this claim in noting that these lamps are in chief weight of the glass portion, indicating that the glass imparts the essential character of the article.

However, weight is just one of the factors (such as bulk, quantity, weight or value, or the role of a constituent material in relation to the use of the goods) in determining the essential character of the article. On examining these table lamps, it has been noted that the metal components of these lamps are deemed to be indispensable because they form the structure of the fittings that allow it to perform the basic function of providing light. Further, these metal parts, which are just as visible as the glass portion, create the fixtures that can function without the glass shades in place. In regard to these points, it has been determined that the metal components of the lamps in question impart the essential character of the subject merchandise, thereby precluding consideration of classification under subheading 9405.20.8010, HTS.

The applicable subheading for the metal floral table touch lamps, item numbers 79444 and 79446, will be 9405.20.6010, HTS, which provides for other household electric table lamps of base metal, and dutiable at the rate of 7 percent ad valorem.

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 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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