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HQ 964938




May 29, 2002

CLA-2 RR:CR:GC 964938 KBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.20.60

Ms. Eliska Leigh Been
General Manager
KLL Support Services, Inc.
P.O. Box 771688
Ocala, FL 34477

RE: Reconsideration of NY G85218; Electric Table Lamps

Dear Ms. Been:

This is in reference to your letter dated January 26, 2001, requesting reconsideration of New York Ruling Letter (NY) G85218, issued to you by the Customs National Commodity Specialist Division, New York, dated January 5, 2001, concerning the classification, under the Harmonized Tariff Schedule of the United States (HTSUS), of electric table lamps.

FACTS:

The electric table lamps under consideration are the Colfax, model # 16300805; and the Harbor Rose, model # 16200801. Your letter discusses three other models of table lamps. However, since the NY Ruling only concerned the Colfax and the Harbor Rose models, the other models are not subject to this reconsideration.

Both the Colfax and the Harbor Rose electric table lamps are stated to be from China and measure approximately 20 inches in height with a shade diameter of 16 inches. The lamps are composed of a base metal base and stand. The shades are composed of a metal framework with stained glass panels. The Colfax lamp features a hexagonal-shape shade with a geometrical design. The Harbor Rose lamp has a hexagonal-shaped shade in an “art nouveau” rose-like motif, secured to the lamp stand by a metal top and finial. Other features of the lamps as described in NY G85218 are incorporated by reference.

You state that for the Colfax lamp, 64% of the cost is provided by the glass panels in the shades and 36% of the cost is provided by the base metal. You state that for the Harbor Rose lamp, 65% of the cost is provided by the glass panels in the shades and 35% of the cost is provided by the base metal. You state that the metal base is heavier than a common lamp to accommodate the size and weight of the glass shade.

ISSUE:

What is the classification for Colfax and Harbor Rose electric table lamps?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

In interpreting the headings and subheadings, Customs looks to the Harmonized Commodity Description and Coding System Explanatory Notes (EN). Although not legally binding, they provide a commentary on the scope of each heading of the HTSUS. It is Customs practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUS provisions under consideration are as follows:

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:

Electric table, desk, bedside or floor-standing lamps:

Of base metal:

9405.20.60 Other

9405.20.80 Other
The lamps are eo nominee provided for in heading 9405 at GRI 1. Applying GRI 6 at the subheading level, two provisions within subheading 9405.20 describe the lamps in part, of base metal and other, because the lamps are made of metal and glass. We turn to GRI 3(b) which states that when goods are prima facie classifiable under two or more (sub)headings, classification shall be effected as follows:

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) [by reference to the (sub)heading which provides the most specific description], shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

GRI 3(b) states that goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

Under EN (VIII) to GRI 3(b), 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.

Under GRI 3(c), when goods cannot be classified by reference to GRI 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

There is no disagreement that the articles under consideration are lamps classified in heading 9405. The disagreement is over the material or component of the articles which gives them their essential character.

Customs has taken the position that, in an essential character analysis for purposes of GRI 3(b), the role of the constituent materials or components in relation to the use of the goods is generally of primary importance, but the other factors listed in EN Rule 3(b)(VIII) should also be considered, as applicable (see, e.g., HQ 961095 dated July 20, 1998; HQ 962047 dated May 17, 1999). Specifically, with regard to essential character analyses of lighting fixtures of heading 9405, Customs has looked primarily to the roles of the constituent materials or components and to the component or material which is indispensable to the use of the good. For table lamps, Customs has consistently held that the metal components provide the essential character of the lighting fixtures because "[t]he metal components are indispensable to the structure of the ... fittings as the metal forms the structure ... [and] hold[s] the lamp sockets and electric circuitry in place". HQ 957363 (March 15, 1995). See also HQ 961837 (July 19, 1999), HQ 960861(July 19, 1999), HQ 951126 (May 12, 1992), HQ 959270 (January 24, 1997), and HQ 962293 (December 9, 1999) (all reasoning similarly that the metal components of lighting fixtures provide their essential character). Specifically for a “Tiffany-style” lamp similar to the instant case, in HQ 951789 (August 5, 1992), Customs held that:

The metal components are indispensable to the structure of the table lamps. [T]he metal in the table lamps at issue forms the structure of the fixture which allows the table lamps to perform their basic function of providing light. The metal components comprise the base and neck of the table lamps which support the lamp socket an electrical circuitry, as well as support the “tiffany look” glass shade. Without the metal base and neck to hold the lamp sockets and electirc circuitry in place, the table lamps would not be able to function as a lamp. The table lamps can function without the glass shade in place but without the base and neck to support the lamp socket and electric circuitry, it cannot properly function as a lamp.

See also NY B88371 (September 8, 1997).

We note rulings that have looked to the effect of the component glass materials on the overall appearance of a lighting fixture (see HQ 959270 dated January 24, 1997, and NY 806691, dated March 7, 1995). In HQ 959270, the essential character was determined to be provided by the glass and ceramic components on the basis of the special appearance (with a "peach blossom" motif) of the lighting fixture, which was found to be provided by those components (i.e., "[a]n appropriate description of this lamp is a glass and ceramic lamp with metal trim"). In the “peach blossom” case, the “body” of the lamp, the portion holding the socket and covering the transmission of the wiring to the socket, was made of the glass and ceramic components. NY 806691 also involved a lighting fixture with a special appearance, a "Tiffany-style" fixture with decorative glass panels. However, the Tiffany-style lamp was a hanging or ceiling lamp in which the only visible part was the “shade”. The lamps in these two cases are different than the Colfax and Harbor Rose lamps which have a visible and substantial decorative “body” made of metal. It is only the shade of the Colfax and Harbor Rose lamps which has the glass components. Further, you state that the weight of the metal base is greater than that of a common table lamp.

It is our view that, as in the lighting fixtures of HQ 957363 and HQ 951789, the metal in the subject lighting fixtures predominates over the glass. Metal holds in place and delineates the shapes around the panes of glass that form the “shades.” The combination of the stained glass and the metal results in a striking appearance. Also, the light sockets are held by a decorative metal base, which is clearly visible. Thus, the design features of the lamps is such that it accentuates the lamps’ metal finishes. Although the stained glass has some effect on the light given by the fixtures, the metal components provide the basic structure, holding in place the lamp sockets and electric circuitry, as well as providing the form of the article and holding the glass panes. Based on all relevant factors, including particularly the functions of the components, we conclude that the essential character of these articles is provided by the base metal. Therefore, the merchandise is classifiable under subheading 9405.20.60, HTSUS, providing for lamps and lighting fittings, electric table, desk, bedside or floor-standing lamps, of base metal, other.

HOLDING:

In accordance with the above analysis, the Colfax and Harbor Rose lamps are classified in subheading 9405.20.60, HTSUS, providing for lamps and lighting fittings, electric table, desk, bedside or floor-standing lamps, of base metal, other.

NY G85218 is affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

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