CLA-2-94:S:N:N3D:227 867140

Mr. Jim Reynolds
John A. Steer Co.
Custom House Brokers
28 South Second Street
Philadelphia, PA 19106

RE: The tariff classification of ceramic ceiling lights from Spain.

Dear Mr. Reynolds:

In your letter dated September 13, 1991, on behalf of your client, Carl Loewenson, Inc., you requested a tariff classification ruling. The merchandise at issue is ceramic ceiling lights of earthenware, item numbers 235 (lampara chica) and 236 (lampara grande), which will be imported both as complete ceiling lights and ceiling lights without wires and sockets. Each of these lamps is designed to be principally used in the household area. The applicable subheading for the subject ceiling lights will be 9405.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for chandeliers and other electric ceiling or wall lighting fittings ...other. The rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport