CLA-2-94:OT:RR:NC:N4:410
Paul S. Anderson
The Anderson Law Firm, LLC
111 Barclay Boulevard
Lincolnshire, Illinois 60069
RE: The tariff classification of desk lamps and floor-standing lamps from China
Dear Mr. Anderson:
In your letter dated January 15, 2020, on behalf of your client, Victory Light USA, LLC, you requested a tariff classification ruling.
The subject merchandise is desk lamps and floor-standing lamps that you refer to as the Gooseneck Lamps, Bankers Lamps, Adjustable Desk Lamps and Floor-Standing Lamps. Each group of lamps is available in various styles and all of these lamps are designed primarily for household use.
Gooseneck Lamps (style numbers VS408161B and VS150002W) are desk lamps. They each feature a steel shade and a flexible shaft with a steel circular flat base.
Bankers Lamps (style numbers 8B101AB and VS91045BRZR) are traditional banker’s style desk lamps. They each feature a glass lampshade, a pull-chain switch and a brass-plated steel body with a steel circular flat base.
Adjustable Desk Lamps (style numbers VS01116SETB and EN804B) feature a steel adjustable folding arm with a steel circular flat base or a clip.
Floor-Standing Lamps (style numbers VS7021601BN and VS100243B) are upright floor-standing lamps. They each feature a steel pole, a steel circular flat base and a shade. Style number VS100243B has an upright main lamp with a side lamp attached via a gooseneck.
The applicable subheading for the Gooseneck Lamps, Bankers Lamps, Adjustable Desk Lamps and Floor-Standing Lamps, 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
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