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HQ 957091




February 2, 1995

CLA-2 CO:R:C:M 957091 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.20.60

Ms. Sherry Baker
Wholesale Supply Co., Inc.
International Division
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: Electrical halogen desk lamp; essential character; GRI 3(b); HQ 954915; Pre-classification 895587, superseded in part

Dear Ms. Baker:

This is in response to your letter dated September 19, 1994, requesting reconsideration of pre-classification letter (PC) 895587, issued to Wholesale Supply Co., Inc., on April 11, 1994, by the District Director of Customs, New Orleans, LA, in which, together with other articles, the tariff classification of an electrical halogen desk lamp was determined under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise is an electrical white halogen desk lamp, "Currentz" item 320LP. The lamp, which is approximately 18 inches high, has a flexible, metal goose-neck and white plastic shade. The lamp consists of metal, plastic and other unidentified parts. The weight breakdown you provided is as follows:

Components: Weight (Percentage):

Metal parts 5.6 Kgs. (50%)
Plastic parts 3.36 Kgs. (30%)
Other parts 2.24 Kgs. (20%)

ISSUE:

Is the electrical halogen desk lamp classifiable as a metal lamp or as a plastic lamp under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The subheadings under consideration are as follows:

9405.20 Lamps and lighting fittings including searchlights and spotlights and parts thereof, . . . : [e]lectric table, desk, bedside or floor-standing lamps:

9405.20.60 Of base metal: [o]ther . . . .

The column one, general rate of duty is 7.3 percent ad valorem.

9405.20.80 Other. . . . .

The column one, general rate of duty is 3.9 percent ad valorem.

In PC 895587, dated April 11, 1994, Wholesale Supply Co., was advised that the subject lamp was classifiable under subheading 9405.20.80, HTSUS. You believe that the sujbect lamp is classifiable under subheading 9405.20.60, HTSUS.

There is no dispute that the subject lamp is specifically described by subheading 9405.20, HTSUS. The issue to be resolved is classification at the subheading level. GRI 6 provides, in pertinent part, as follows:

[f]or legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules [GRI 1 to 5], on the understanding that only subheadings at the same level are comparable.

Based upon GRI 6, the classification principles enunciated in GRIs 1 thorough 5 apply to the subheadings of heading 9405, HTSUS. Classification to the eight digit subheading level requires examination of the material which imparts the essential character of the lamp. In this case, classification is determined by application of GRI 3(b), which provides, in pertinent part, as follows:

Mixtures, composite goods consisting of different materials or made up of different components, . . . shall be classified as if they consisted of the material or component which gives them their essential character. . . .

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). EN VIII to GRI 3(b), page 4, states that:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

In HQ 954915, dated December 22, 1993, Customs determined the classification of a fluorescent desk lamp comprised of a metal flexible neck and a plastic shade. In that ruling, Customs held that the essential character of the lamps was imparted by the metal components because they are indispensable to the structure and functioning of the lamp. Reference was made to other rulings on lighting fixtures. Customs further determined that:

Additionally, when examining the metal and plastic components in relation to the fixture as a whole, we do not believe the role of the plastic components predominates over the role of the metal components.

As with the desk lamp the subject of HQ 954915, we find that the essential character of the item 320LP lamp is imparted by the metal components because they are indispensable to the structure and functioning of the lamp. Therefore, item 320LP lamp is classifiable under subheading 9405.20.60, HTSUS, as an electric table or desk lamp, of base metal. PC 895587 is superseded in regards to the classification of item 320LP lamp.

HOLDING:

The item 320LP lamp is classifiable under subheading 9405.20.60, HTSUS, which provides for: "[l]amps and lighting fittings including searchlights and spotlights and parts thereof, . . . : [e]lectric table, desk, bedside or floor-standing lamps: [o]f base metal: [o]ther . . . ." The column one, general rate of duty is 7.3 percent ad valorem.

PC 895587 is superseded to reflect this determination.

Sincerely,

John Durant, Director
Commercial Rulings Division

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