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NY R00210




April 28, 2004
CLA-2-94:RR:NC:1:108 R00210

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.20.6010; 9017.80.0000; 8214.10.0000; 8213.00.9000; 8472.90.9080; 9609.10.0000; 3926.10.0000; 4016.92.0000; 3919.10.20; 4820.10.2020; 8305.90.3010

Ms. Cathy Bonadonna
Bed Bath & BEYOND
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of a desk lamp with stationery tools from China.

Dear Ms. Bonadonna:

In your letter dated March 26, 2004, you requested a tariff classification ruling.

The submitted sample is a desk lamp with stationery tools (sku number 13287228), referred to as the “Incandescent Organizer,” that measures approximately 20 inches in height. The desk lamp consists of a top cone-shaped silver-colored plastic lamp housing with a plastic rotary switch, as well as a lamp socket composed of a ceramic outer cover and an interior metal sleeve; a distinctive black metal (steel) shade incorporated to the lamp housing; a black and silver-colored plastic base, with an incorporated metal tape cutter, in an arc-shaped form; a silver-colored tubular-shaped steel stand with an adjustable steel goose-neck that connects the lamp housing to the base; an incorporated posterior electric light cord. The entire base is designed as a stationery organizer with the incorporated compartments containing the following: a plastic ruler, a plastic and metal pencil sharpener, a pair of plastic and metal scissors valued at $.15 cents each, a plastic and metal stapler, six pencils, a plastic letter opener, a rubber eraser, a plastic tape, a memo pad, and twenty vinyl-coated, steel wire paper clips.

You state that this merchandise should be classified as a set with the essential character being imparted by the desk lamp. It should be noted, in reference to Explanatory Note X to the General Rule of Interpretation 3 (b), that the term “goods put up in sets for retail purposes” shall be taken to mean goods which: (A) consist of at least two different articles which are, prima facie, classifiable in different headings;

(B) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(C) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

Upon review of the desk lamp with stationery tools, the subject merchandise is found to be prima facie classifiable in different headings, and further it is stated to be put up in a manner suitable for sale directly to users without repacking. It is, however, the opinion of this office that the combination of the desk lamp and stationery tools is not put together to meet a particular need or carry out a specific activity. Each can be separately and independently used in regard to the specific functions of providing illumination for reading with respect to the lamp and preparing for correspondence-related activities with respect to the desk stationery. Therefore, it is the opinion of this office that the combination of the desk lamp and stationery tools does not meet criterion “B” of Explanatory Note X and is not considered to be a set for tariff purposes in noting that not only the lamp but also each article of the desk stationary will then be separately classified.

Moreover, you state that the desk lamp should be classified under subheading 9405.20.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittingselectric table, desk, beside or floor-standing lamps: other than of base metal, household. However, it has been found that the metal stand with goose neck is indispensable to the basic structure of the lamp since it forms the lamp structure in holding the lamp housing with socket and the electrical circuitry in place, as well as connecting the top and bottom portions of the lamp. The metal components also provide a striking appearance in regard to the overall formation of this lamp. With respect to the above rationale, consideration of classification under subheading 9405.20.8010, HTS, is precluded.

The applicable subheading for the desk lamp will be 9405.20.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittingselectric table, desk, beside or floor-standing lamps: of base metal: other than of brass, household. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the plastic ruler will be 9017.80.0000, HTS, which provides for instruments for measuring length, for use in the hand, other instruments. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the pencil sharpener will be 8214.10.0000, HTS, which provides for paper knives, letter openers, erasing knives, pencil sharpeners (nonmechanical) and blades and other parts thereof. The rate of duty will be 0.3 cents each, plus 4.2 percent ad valorem.

The applicable subheading for the scissors will be 8213.00.9000, HTS, which provides for scissors, tailor’s shears and similar shears, valued over $1.75 cents per dozen, other. The rate of duty will be 3.7 cents each, plus 3.7 percent ad valorem.

The applicable subheading for the stapler will be 8472.90.9080, HTS, which provides for other office machines, other, other, other. The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the pencils will be 9609.10.0000, HTS, which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross, plus 4.3 percent ad valorem.

The appropriate subheading for the plastic letter opener will be 3926.10.0000, HTS, which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

The appropriate subheading for the rubber eraser, if composed of natural or synthetic rubber, will be 4016.92.0000, HTS, which provides for other articles of vulcanized rubber other than hard rubber, erasers. The rate of duty will be 4.2 percent ad valorem.

The appropriate subheading for the plastic tape will be 3919.10.20, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapesin rolls of a width not exceeding 20 cm, other. The rate of duty will be 5.8 percent ad valorem.

The appropriate subheading for the memo pad will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles of paper or paperboard. The rate of duty will be free.

The appropriate subheading for the paper clips will be 8305.90.3010, HTS, which provides for paper clips, wholly of wire. The rate of duty will be free.

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 Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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