CLA-2-94:OT:RR:NC:1:110
Ms. Kelly J. Stankey
Ashley Furniture
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of a table lamp from an unspecified country.
Dear Ms. Stankey:
In your letter dated October 21, 2008, you requested a tariff classification ruling.
The merchandise under consideration is a 32 inch tall tabletop lamp identified as Ashley item number L516234. Based on the information you submitted, this lamp is a standard type table lamp featuring a poly base measuring approximately 1¾ inches high by 7½ inches in diameter and a metal body with an elaborate scrollwork design which is divided into two sections, measuring 2½ inches high by 6 inches in diameter and 9¾ inches high by 6 inches in diameter. An egg-shaped glass insert separates the metal sections and measures 6 inches high by 6½ inches in diameter at its widest point. At the top of the lamp body is a harp-style lampshade bracket with lamp-holder which supports a fabric shade measuring 11½ inches high by 15 inches in diameter at its widest points. The bracket is topped by a 2 inch high by 1½ inch diameter poly finial.
In your letter you suggest classification under 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), stating your contention that the glass globe gives this lamp its essential character. However, the majority of the lamp body is provided by the metal components. Upon careful consideration of the totality of the various factors, we find that the essential character of this table lamp is imparted by the metal components.
The applicable subheading for the Ashley tabletop lamp, item number L516234 will be 9405.20.6010, HTSUS, which provides for “Lamps and lighting fittings…: Electric table, desk, bedside or floor-standing lamps: Of base metal: Other: Household.” The general rate of duty will be 6 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division