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 > 2008 NY Rulings > NY N022190 - NY N022259 > NY N022227

Previous Ruling Next Ruling
NY N022227

February 6, 2008



TARIFF NO.: 9405.10.8010, 9405.20.6010

Ms. Jennifer Vethe
Target Corporation
7000 Target Parkway N
Brooklyn Park, MN 55445

RE: The tariff classification of a floor standing lamp, a table lamp, and a wall sconce from China.

Dear Ms. Vethe:

In your letter dated January 21, 2008, you requested a tariff classification ruling.

The merchandise under consideration are three lighting fixtures: Style TGT0200000, a floor standing lamp; Style TGT0100000, a table lamp; and Style TGT0300000, a wall swinger sconce.

The floor standing lamp is made of steel, and measures approximately 4 feet 7 inches tall. It is supported by a square base measuring approximately 9.625 inches long by 9.625 inches wide by 1 inch high, and features a flared glass shade 14 inches high. The table lamp is also made of steel, and measures 24.5 inches high with a 6-inch long by 6-inch wide by 1-inch high square base. It incorporates a similar flared glass shade 13 inches high. The wall swinger sconce features a steel backplate measuring approximately 5 inches long by 5 inches high by 1 inch high, which allows the fixture to be affixed to a wall. The backplate supports a hinged steel arm that measures approximately 4.75 inches long, and allows the lamp to swing parallel to the floor. Attached to the arm is a lamp approximately 4.25 inches high, which supports a decorative Tiffany-style flared glass shade approximately 6 inches high.

In your ruling request you state that the glass shades impart the essential character of the TGT0200000 floor standing lamp and the TGT0100000 table lamp, and suggest classification under 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), as electrical table, desk, bedside, or floor-standing lamps of other than base metal. However, unlike chandeliers and other electric ceiling and wall lighting fittings, table and floor-standing lamps have historically been classified by the lamp body itself, not the shade, as shades may be purchased separately in a wide variety of styles, designs, and materials. In rulings such as HQ 964938 and HQ 951789, CBP has consistently held that the components which are indispensable to the structure of lamps of subheading 9405.20, HTSUS, provide the essential character. In most cases, the material of which the lamp base, housing or body is constructed provides the essential character of the article. The essential character of both the TGT0200000 floor standing lamp and the TGT0100000 table lamp is imparted by the steel components.

You also suggest classification of the TGT0300000 wall swinger sconce under 9405.40.8000, HTSUS, which provides for other electric lamps and lighting fittings. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1, HTSUS, provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 9405.10, HTSUS, provides for chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares. As an electric wall lighting fitting, the wall swinger sconce is eo nomine classifiable under that heading.

The applicable subheading for the floor standing lamp, Style TGT0200000, and the table lamp, Style TGT0100000, will be 9405.20.6010, HTSUS, which provides for “Lamps and lighting fittings: Electric table, desk, bedside or floor-standing lamps: Of base metal: Other: Household.” The general rate of duty will be 6 percent ad valorem.

The applicable subheading for the wall swinger sconce, Style TGT0300000, will be 9405.10.8010, HTSUS, which provides for “Lamps and lighting fittings: Chandeliers and other electric ceiling or wall lighting fittings: Other: Household.” The general rate of duty will be 3.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Thomas Campanelli at 646-733-3016.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: