CLA-2-94:OT:RR:NC:N4:110
Mr. David Osgood
Charles Serouya & Son
510 Squankum Yellowbrook Road
Farmingdale, NJ 07727
RE: The tariff classification of chandeliers from China
Dear Mr. Osgood:
In your letter dated October 7, 2014, you requested a tariff classification ruling.
The items under consideration are two styles of chandeliers, number 384/5 and number 385/5.
Based on the pictures and information that you have provided, number 384/5 and number 385/5 are ceiling mounted pendant fixtures that are normally suspended from a ceiling by a chain. Both items are similar in construction in that they consist of several glass ornate decorative forms with long curved arms supporting the glass candle cups/bobeches and lamp-holders. Item number 385/5 features numerous decorative, highly refractive glass crystals (i.e. scrolls, chains, pendalogues and prisms) with light-scattering properties. These are highly stylized chandeliers, which are predominantly made of glass crystal components with metal pieces to hold them together. The essential character of the two chandeliers is imparted by the glass crystal components.
The applicable subheading for the two styles of chandeliers, will be 9405.10.8010, Harmonized Tariff Schedule of the United States (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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division