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NY N013663




July 16, 2007

CLA-2-94:RR:E:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.20.6010

Ms. Brandi Rae Nemitz
Ashley Furniture Industries Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of a table lamp from China.

Dear Ms. Nemitz:

In your letter dated June 29, 2007, you requested a tariff classification ruling.

The merchandise under consideration is a 30 inch tall Ashley table lamp, item number L123104. The table lamp is constructed of brass plated metal components, glass center section and a fabric covered plastic shade. From the information and picture you provided with your ruling request, the lamp is a standard type table lamp which features a round metal base measuring approximately 4 inches high, metal top cover measuring approximately 7 inches high, support post and shade bracket with lamp-holder. The mid section of the lamp features an 8½ inch high cone shaped fluted glass over the support post. The metal has the greater visible surface area of the lamp. The breakdown by component’s weight and value for this lamp is set forth in your request as: the metal components accounts for 32.04 percent of the weight (1.65 kgs) and 31.99 percent of the value ($7.22); the glass component accounts for 22.91 percent of the weight (1.18 kgs) and 23.00 percent of the value ($5.19).

In your letter you suggest classification under 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), stating your contention that the glass provides the essential character for this lamp. However, the metal has a greater visible surface area and is predominant by both weight and value. Upon careful consideration of the totality of the various factors, we find that the essential character of this table lamp is imparted by the metal components.

The applicable subheading for the table lamp, item number L123104 will be 9405.20.6010, HTSUS, which provides for “Lamps and lighting fittingsnot elsewhere specified or included: Electric table, desk, bedside or floor-standing lamps: Of base metal: Other: Household.” The general rate of duty will be 6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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