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NY J85271

June 20, 2003

CLA-2-94:RR:NC:2:227 J85271


TARIFF NO.: 9405.40.6000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of electric lights from China.

Dear Mr. Stinson:

In your letter dated May 25, 2003, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples, referred to as the “XGW Lava Lamps” (item number 933588), are two electric lights measuring approximately 10 ¼ inches in height. Each has a incorporated cone-shaped metal (aluminum) base and lamp housing that has an electrical socket with a 15-Watt bulb. Each housing has an open top that is fitted with a liquid-filled bottle-shaped glass container possessing either glitter or wax-like substance. The glass container, which tapers upward, has a metal cap with a removable cone-shaped metal (aluminum) covering. There is also an incorporated electric light cord with a rotary switch that when activated lights the glass container. After a period of time when the interior of the container is sufficiently heated, the glitter will move around or the wax substance will begin to break up and merge.

You suggest that this merchandise is classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. However, since the essential character has been found to be imparted by the metal portion of these lights, consideration of classification under subheading 9405.40.8000, HTS, is precluded.

The applicable subheading for these electric lights will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings: of base metal: other than of brass. The rate of duty will be 6 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 646-733-3028.


Robert B. Swierupski

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