CLA-2-94:OT:RR:NC:N4:410
Ms. Judy Chu
The Daylight Company Ltd.
89-91 Scrubs Lane
London, NW10 6QU
United Kingdom
RE: The tariff classification of floor standing-lamps from China
Dear Ms. Chu:
In your letter dated January 9, 2020, you requested a tariff classification ruling.
The merchandise under consideration is two floor-standing lamps that you referred to as the “Swan Floor Lamp,” item number 20303-01, and “Slimline 3 Floor Lamp,” item number 35118.
“Swan Floor Lamp,” item number 20303-01 is primarily made of steel using an 18W fluorescent tube as the light source. The lamp has a long flexi-arm neck for the lamp head and measures 112 centimeters in height. There is a smaller removable flexi-arm with a magnifying lens attached to the pole. The lamp features a base with 6 wheels and is designed for use in hobbies such as needlework, quilting, arts and crafts, and also for reading.
“Slimline 3 Floor Lamp,” item number 35118, is an LED floor-standing lamp, which will be addressed separately in ruling N308948.
The applicable subheading for the “Swan Floor Lamp,” item number 20303-01 will be 9405.20.6010, Harmonized Tariff Schedule of the United States (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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.20.6010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.20.6010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division