CLA-2-94:RR:NC:1:108 K85526
Ms. Fawn P. Scott
Park Designs
405 Gateway Drive
P.O. Box 10038
Goldsboro, NC 27532
RE: The tariff classification of an electric table lamp from India.
Dear Ms. Scott::
In your letter dated April 23, 2004, you requested a tariff classification ruling.
The submitted sample is an electric oblong-shaped household table lamp, referred to as the “Salem Lantern” (item number 25-167EO), that is shaped in the form of a lantern measuring approximately 12 inches high by 5 ½ inches in width and depth. It is composed of a wooden housing that is incorporated with four clear-transparent glass panels. The housing encases a cardboard-covered plastic candle-like lamp-holder, accessible by means of one side serving as a door, that is securely inserted into a small cylindrical iron receptacle. This lamp also features four bottom ball-shaped supports, a light cord with rotary switch, and a top metal loop.
The applicable subheading for this electric household table lamp will be 9405.20.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings…electric table, desk, beside or floor-standing lamps: other than of base metal: household. The rate of duty will be 3.9 percent ad valorem.
Articles classifiable under subheading 9405.20.8010, HTS, which are products of India may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web-site at www.cbp.gov and search for the term "GSP.”
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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division