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NY A84160



June 28, 1996

CLA-2-94:RR:NC:GI: 227 A84160

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.10.6010; 9405.10.4010

Ms. Brenda E. Smith
Fritz Companies, Inc.
Liberty Building
7001 Chatham Center Dr., Ste. 100
Savannah, GA 31405

RE: The tariff classification of wall and ceiling lamps from Taiwan.

Dear Ms. Smith:

In your letter dated May 21, 1996, on behalf of Lowes Companies, Inc., you requested a tariff classification ruling.

The merchandise at issue consists of the following household wall and ceiling lighting fixtures:
a) an outdoor wall lantern, item number 50721 (model number LO2414WH), which is stated to measure 15 1/2 inches in height by 8 inches in width and to possess a cast aluminum body with white finish and clear glass panels;
b) an outdoor wall lantern, item number 79281 (model number LO1263P), which is stated to measure 26 inches in height by 8 5/8 inches in width and to possess a solid brass body with clear beveled glass panels;
c) the 1-light wall fixture, item number 50693 (model number LW2168WH), which consists of a metal housing, affixed to a metal circular base, from which emanates a frosted ribbed conical-shape glass shade;
d) a mounted circular-shape ceiling lamp fixture, item number 79182 (model number LC2311P), which is stated to measure 14 3/4 inches in diameter and to possess a polished brass finish body with three frosted tulip- shape glass shades;
e) the 3-light ceiling fixture, item number 73367 (model number LC2071PB), which consists of a polished brass finish body with 3 clear crystal/frosted glass shades.

You claim that the above-stated wall lamps and ceiling light fixtures should be properly classified under subheading 9405.10, Harmonized Tariff Schedule of the United States (HTS).

In breaking down this subheading to the 10 digit level, this office is in accord with the proposed subheading 9405.10.6010, HTS, for the outdoor wall lantern (item number 50721) and the mounted ceiling lamp fixture (item number 79182) as well as the proffered subheading 9405.10.4010, HTS, for the outdoor wall lantern (item number 79281).

Moreover, you state that the 1-light wall fixture, item number 50693, and the 3-light ceiling fixture, item number 73367, are properly classifiable under subheading 9405.10.8010, HTS, which provides for other electric ceiling or wall lighting fittings, other than of base metal. You substantiate this claim in noting that these lamps are in chief weight of the glass portion, indicating that the glass imparts the essential character of the article.

However, weight is just one of the factors (such as bulk, quantity, weight or value, or the role of a constituent material in relation to the use of the goods) in determining the essential character of the article. On examining the instant lamps, item numbers 50693 and 73367, it has been noted that the metal components of these lamps are deemed to be indispensable because they form the structure of the fittings that allow it to perform the basic function of providing light. Further, these metal parts, which are just as visible as the glass portion, create the fixtures that can function without the glass shades in place. In regard to these points, it has been determined that the metal components of the lamps in question impart the essential character of the subject merchandise.

The applicable subheading for the outdoor wall lantern (item number 50721), the 1-light wall fixture (item number 50693), the mounted ceiling light fixture (item number 79182), and the 3-light ceiling fixture (item number 73367), will be 9405.10.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for other household electric ceiling or wall lighting fittings of base metal, other than of brass. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the outdoor wall lantern of solid brass, item number 79281, will be 9405.10.4010, HTS, which provides for other household electric ceiling or wall lighting fittings of brass, and dutiable at the rate of 5 percent ad valorem.

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 letter 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 George Kalkines at 212-466-5794.

Sincerely,

Roger J. Silvestri
Director,

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