CLA-2-94:OT:RR:NC:1:110
Ms. Rebecca Joy Ziebarth
Ashley Furniture Industries Inc.
One Ashley Way
Arcadia, WI 54612
RE: The tariff classification of lamps from China.
Dear Ms. Ziebarth:
In your letter dated October 11, 2011, you requested a tariff classification ruling.
The items under consideration are two table lamps and one floor-standing lamp. The lamps are identified as Ashley Item Number L601316, which consists of all three lamps packaged together in one carton.
From the information and pictures that you have provided with your ruling request, the two table lamps are typical table lamps that feature flat round metal bases and a vertical elongated oval-shaped body section constructed of a light blue ceramic. The ceramic body stretches from the base of the lamp to the lamp shade. At the top of the lamp body is a lampshade bracket with lamp-holder and shade. The overall height of the table lamps measure approximately 25½ inches. The majority of the lamp bodies are covered by ceramic, which imparts the essential character of the table lamps. The floor-standing lamp consists of a flat round metal base with a metal post, decorative ceramic section, lampshade bracket with lamp-holder and shade. The height of the floor-standing lamp measures approximately 57½ inches overall. In contrast to the table lamps, the floor-standing lamp has a small light blue ceramic elongated oval-shaped section situated at the highest position of the metal post just below the lamp shade. This decorative ceramic component covers approximately 8 inches of the metal post. The majority of the floor-standing lamp consists of metal components, which provide the essential character.
As stated above, the three lamps are imported packaged together in one carton. The General Rules of Interpretation (GRIs) of the Harmonized Tariff System of the United States (HTSUS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the Harmonized Tariff System (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. The floor-standing lamp and table lamps fall under the same heading and are designed to provide household light. The only difference between the lamps is their size and the material imparting the essential character, they are not two different articles. Therefore, the three lamps packaged together could not be regarded as a “set.”
The applicable subheading for the floor-standing lamp 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.
The applicable subheading for the two table lamps will be 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Electric table, desk, bedside or floor-standing lamps: 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division