CLA-2-94:RR:NC:GI: 227 A84652
Ms. Brenda E. Smith
Fritz Companies, Inc.
Liberty Building
7001 Chatham Center Dr., Ste. 100
Savannah, GA 31405
RE: The tariff classification of table lamps from Taiwan.
Dear Ms. Smith:
In your letter dated June 6, 1996, on behalf of Lowes Companies, Inc., you
requested a tariff classification ruling.
The merchandise at issue consists of floral table touch lamps, item numbers
79444 and 79446, which measure about 22 inches in length and possess metal
bodies with decorative glass panels.
You claim that these lamps should be properly classified under subheading
9405.20.8010, Harmonized Tariff Schedule of the United States (HTS), which
provides for other household electric table and desk lamps, other than of base
metal. You substantiate this claim in noting that these lamps are in chief
weight of the glass portion, indicating that the glass imparts the essential
character of the article.
However, weight is just one of the factors (such as bulk, quantity, weight
or value, or the role of a constituent material in relation to the use of the
goods) in determining the essential character of the article. On examining
these table lamps, it has been noted that the metal components of these lamps
are deemed to be indispensable because they form the structure of the fittings
that allow it to perform the basic function of providing light. Further, these
metal parts, which are just as visible as the glass portion, create the fixtures
that can function without the glass shades in place. In regard to these points,
it has been determined that the metal components of the lamps in question impart
the essential character of the subject merchandise, thereby precluding
consideration of classification under subheading 9405.20.8010, HTS.
The applicable subheading for the metal floral table touch lamps, item
numbers 79444 and 79446, will be 9405.20.6010, HTS, which provides for other
household electric table lamps of base metal, and dutiable at the rate of 7
percent 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 letter 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
George Kalkines at 212-466-5794.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division