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NY R00762




September 24, 2004

CLA-2-94:RR:NC:1:108 R00762

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.10.60

Mr. Alan D. Morgan
Wal-Mart Logistics/Direct Imports
601 N. Walton Blvd.
Bentonville, AR 72712-L32

RE: The tariff classification of a ceiling light fixture from China.

Dear Mr. Morgan:

In your letter dated August 27, 2004, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is stated to be an octagonal-shaped flush mount ceiling lamp that will be comprised of a steel mounting plate/base; a ceramic/aluminum lamp-holder that will be encased by glass panes held in place by a brass frame; a brass finial; and copper wiring.

Since it is noted that the glass panes are expected to be superior to the metal components by weight and value, you suggest that this ceiling light fixture should be properly classified under subheading 9405.10.80, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittingsnot elsewhere specified or includedChandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Other than of base metal.

This office disagrees with your position. Despite the expectation of the glass parts being superior to the metal components in regard to weight and value, it is the metal components that will be indispensable to the structure of this light fixture. The metal components will comprise the backing plate/base and frame that will not only provide the form of the light fixture but will also hold the glass panes together. Moreover, without the metal backing plate/base to hold the lamp-holder (incorporating the metal socket) and electric circuitry in place, this electric light fixture would not be able to function as a lamp, whereas this light fixture could operate without the glass panes in place. Therefore, based on this reasoning, consideration of classification under subheading 9405.10.80, HTS, is precluded.

The applicable subheading for this flush mount ceiling lamp will be 9405.10.60, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittingsChandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: Of base metal: Other than of brass. The rate of duty will be 7.6 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 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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