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NY H81119

June 5, 2001

CLA-2-94:RR:NC:2:227 H81119


TARIFF NO.: 9405.40.8000

Ms. Lisa R. Hubbard
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of a lighting fitting/CD holder from China.

Dear Ms. Hubbard:

In your letter dated May 14, 2001, you requested a tariff classification ruling.

The subject merchandise, based on the information submitted, is a composite article which is referred to as the dual “aquarium” lamp/CD holder (lot number 770-9020). It is stated to consist of two plastic cylindrical-shaped water tanks/tubes that measure about 47 inches in height with each one possessing four colorful acrylic fish and a seahorse. There is a plastic CD holder, affixed between the tubes, that is designed to contain 68 compact disks. Each tube is inserted into a cylinder-shaped plastic base that houses the pump/transformer and a 10-Watt halogen light bulb situated beneath a varied-colored disk. These bases are attached to an oblong-shaped plastic foundation that also supports the bottom portion of the CD holder. When the light is activated via the on/off switch of the electrical light cord, the disk begins to rotate in emanating a sequence of diverse colors through the container that has been filled with water.

You claim that this item should be classified under subheading 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: furniture of plastics: of reinforced and laminated plastics, household. You support this claim in noting that the subject article would principally be purchased for the CD holder rather than the lamps which do not emit much light.

In this regard it has been determined that there is no one component that imparts the essential character of this composite article in noting the lighting fittings are as equally important as the CD holder. Therefore, since there is no essential character this item will be classified, with reference to the General Rule of Interpretation 3 ©, under the heading (in this instance 9405) which occurs last in numerical order among those components which equally merit consideration.

The applicable subheading for this composite article will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than base metal. The rate of duty will be 3.9 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 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 212-637-7073.


Robert B. Swierupski

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