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HQ 957363




March 15, 1995

CLA-2 CO:R:C:M 957363 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.10.4010; 9405.10.6010

District Director
U.S. Customs Service
1000 2nd. Avenue
Room: 2200
Seattle, Washington 98104

RE: Protest 3001-94-100169; electric lighting fittings; glass; base metal; brass; GRI 3(b); essential character; EN Rule 3(b); HRL 089000; HRL 086628; HRL 951126; HRL 951789; HRL 953431; HRL 954915; household base metal lighting fittings, of brass; other household base metal lighting fittings; other household lighting fittings; 9405.10.8010

Dear District Director:

This is in reference to Protest 3001-94-100169, which pertains to the tariff classification of electric lighting fittings under the Harmonized Tariff Schedule of the United States (HTSUS). Catalog photographs, value and weight breakdowns of the electric lighting fittings were submitted for our examination.

FACTS:

The electric lighting fittings at issue are model #'s R914M to R916M, glass flush mount lighting fixtures; R1001 to R1004, beveled glass chandeliers; R2437, crystal ceiling fixtures; R5000 to R5003, swizzle stick glass chandeliers; RC101, rose style chandeliers; RC102 to RC108, beveled glass chandeliers; RC118, straw flower chandeliers; RC143, water glass chandeliers, and; RV120PB, swizzle stick vanity fixtures.

The entries of the electric lighting fittings were liquidated on December 3, 1993, under subheadings 9405.10.4010 or 9405.10.6010, HTSUS, depending upon whether the fittings are composed of brass or other base metal. This classification is based on the opinion that the essential character of the lighting fittings is imparted by the metal components.

In a protest timely filed on March 8, 1994, the protestant contends that the electric lighting fittings are properly classified under subheading 9405.10.8010, HTSUS, as other lighting fittings. The protestant contends that the essential character of the electric lighting fittings is imparted by the glass components.

The competing subheadings are as follows:

9405.10 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included...Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares...

9405.10.4010 Of base metal...Of brass...Household.

9405.10.6010 Of base metal...Other...Household.

9405.10.8010 Other...Household.

ISSUE:

Are the electric lighting fittings essentially of metal and thus classified as household base metal lighting fittings, of brass, under subheading 9405.10.4010, HTSUS, or as other household base metal lighting fittings under subheading 9405.10.6010, HTSUS, or are they essentially of glass and thus classfied as other household lighting fittings under subheading 9405.10.8010, HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." The electric lighting fittings are provided for under subheading 9405.10, HTSUS, which provides for "Chandeliers and other electric ceiling or wall lighting fittings...." A determination of the appropriate eight digit subheading requires an examination of the material which imparts the essential character to the electric lighting fittings. In this case, classification is determine by application of GRI 3(b), HTSUS, which provides, in pertinent part,:

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 give them their essential character....

The issue in the case is whether the essential character is imparted by the metal or the glass components of the electric lighting fittings. In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is; that which is indispensable to the structure, core or condition of the article. In addition, Explanatory Note (EN) Rule 3(b) (pg. 4), of the Harmonized Commodity Description and Coding System (HCDCS) provides further factors which help determine the essential character of goods. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of the GRIs of the HTSUS and are generally indicative of the proper interpretation of the GRIs. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). Factors such as bulk, quantity, weight or value, or the role of a constituent material in relation to the use of the goods are to be utilized, though the importance of certain factors will vary between different kinds of goods.

In Headquarters Ruling Letter (HRL) 951126 dated May 12, 1992, we held that metal imparted the essential character of metal and glass electrical ceiling lighting fixtures. The metal components composed the backing plate/base and the brass tape which held the glass pieces of the fittings together. We found that the metal components were indispensable because they formed the structure of the fittings which allowed it to perform its basic function of providing light. Without the metal backing plate/base to hold the lamp sockets and electric circuity in place, the electrical lighting fixtures were not able to function as a light. Additionally, the fixtures could functioned without the glass in place. When we examined the metal and glass components in relation to the electrical lighting fixture as a whole, we found that the role of the glass did not predominate over the role of the metal. See also, HRL 954915 dated December 22, 1993; HRL 089000 dated July 29, 1991; HRL 086628 dated July 3, 1990, and; HRL 953431 dated July 16, 1993, for other rulings which determined that the metal components imparted the essential character to electric lighting fixtures/fittings.

We are of the opinion that the electric lighting fittings at issue are similar to the electrical lighting fixtures in HRL 951126. The essential character of the electric lighting fittings is imparted by the metal. The metal components are indispensable to the structure of the electric lighting fittings as the metal forms the structure of the fitting which allows the electrical lighting fittings to perform their basic function of providing light. The metal components hold the lamp sockets and electric circuitry in place. The electric lighting fittings can function without the glass in place but without the metal component to hold the lamp sockets and electric circuitry in place, it cannot function as a light. Additionally, we do not believe that the role of the glass predominates over the role of the metal components. After examining the catalog photographs, we find that the metal components are just as visible as the glass. The metal components are structurally and decoratively important, and, therefore, impart the essential character to the electric lighting fittings.

Based on the information before this office, the electric lighting fittings are classified under subheading 9405.10, HTSUS, as household base metal lighting fittings. We are of the opinion that Model #'s RC102 toRC108 and RC143 are specifically classified under subheading 9405.10.4010, HTSUS, as household base metal lighting fittings, of brass. Model #'s R914M to R916M, R1001 to R1004, R2437, R5000 to R5003, RC101, RC118 and RV120PB, are classified as other household base metal lighting fittings under subheading 9405.10.6010, HTSUS.

HOLDING:

The electric lighting fittings, Model #'s RC102 toRC108 and RC143, are classified as household base metal lighting fittings, of brass, under subheading 9405.10.4010, HTSUS.

The electric lighting fittings, Model #'s R914M to R916M, R1001 to R1004, R2437, R5000 to R5003, RC101, RC118 and RV120PB, are classified as other household base metal lighting fittings under subheading 9405.10.6010, HTSUS.

The protest should be DENIED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Commercial Rulings Division

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