CLA-2-94:OT:RR:NC:N4:410
Mr. William Marston
Service Shipping Inc.
2040 E Algonquin Rd.
Schaumburg, IL 60173
RE: The tariff classification of table lamps and floor-standing lamps from China
Dear Mr. Marston:
In your letter dated November 30, 2021, you requested a tariff classification ruling on behalf of SY Express Inc. Pictures and product specifications were submitted with your request.
The merchandise is identified as the "A Christmas Story Red Rider Leg Lamps" in different sizes. The lamps each consist of a base, body section, and shade. The base is made of wood and the shade is made of fabric with a metal frame. The body section is in the form of a leg covered in a nylon stocking in a black high heel shoe, made of plastic with a metal frame. The goods are marketed as household Christmas decorations, of which, most sales are during the holiday season. The lamp-holder atop the leg is designed to receive a standard E26 Type A lightbulb (not included). The is a small incandescent lamp inside the leg.
You proposed classification under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” We disagree. The subject lamps are utilitarian articles. Utilitarian articles are excluded from classification in Chapter 95 as festive articles by Chapter note 1(w).
The applicable subheading for the "A Christmas Story Red Rider Leg Lamps" will be 9405.20.8010, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.20.8010, 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 9405.20.8010, 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.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 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