Mr. Paul A. Barkin
Grunfeld, Desiderio, Lebowitz & Silverman, LLP
245 Park Ave., 33rd Floor
New York, NY 10167-3397
RE: The tariff classification of electric filament lamps from China.
Dear Mr. Barkin:
In your letter dated April 6, 1999, on behalf of Rite Lite, Ltd., you requested a tariff classification ruling. Sample is being returned as requested.
The subject merchandise, based on the samples submitted, is nine orange-colored electric filament light bulbs (item number B-9) which are stated to be used for replacing the lamps of electric menorahs. It is noted that the packaging for these light bulbs feature the wording “Happy Hanukkah” as well as the depiction of two menorahs.
You state that these electric lamps should be properly classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles. The basis for your claim is that the electric filament lamps are not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; they function primarily as decorations used in the celebration of the Chanukah holiday; and they are associated with Chanukah and used for that holiday.
However, in CD 4585, the court held that this merchandise is principally designed to be used as Christmas-tree lamps classifiable as “other electric filament lamps”. Therefore, consideration of classification under subheading 9505.90.6000, HTS, is precluded.
The applicable subheading for the electric filament Christmas-tree lamps will be 8539.22.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical filament lamps...other, of a power not exceeding 200 W and for a voltage exceeding 100 V: Christmas-tree lamps. The rate of duty will be 5.8 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 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 212-637-7073.
Robert B. Swierupski