United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K82454 - NY K82499 > NY K82479

Previous Ruling Next Ruling
NY K82479

January 29, 2004
CLA-2-94:RR:NC:SP:233 K82479


TARIFF NO.: 9403.20.0015; 7009.92.5000; 9405.20.6010

Ms. Terry Ursery
Garden Ridge
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

RE: The tariff classification of an accent table, a mirror and a household table lamp from China.

Dear Ms. Ursery:

In your letter dated January 7, 2004, you requested a tariff classification ruling.

The merchandise to be imported is a 3-piece home décor set, item 91080, consisting of an accent table, a mirror, and a household table lamp. All three components are packaged together in one box for retail sale. The table is made of metal with a glass top. The mirror is framed in metal and has a reflecting area of 2,717.28 cm². The lamp is stated to have a polyresin disk-shaped base with a metal (non-brass) pole-shaped body, as well as a textile lampshade with a metal (non-brass) frame and a polyresin finial.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The 3-piece home décor set item 91080 is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the accent table will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” The rate of duty will be free.

The applicable subheading for the mirror will be 7009.92.5000, HTS, which provides for “Glass mirrors...Other: Framed: Over 929 cm² in reflecting area.” The rate of duty will be 6.5% ad valorem.

The applicable subheading for the household table lamp will be 9405.20.6010, HTS, which provides for “Lamps and lighting fittingsElectric table, desk, beside or floor-standing lamps: Of base metal, other than of brass, Household.” The rate of duty will be 6% 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: