CLA-2 CO:R:C:G 086628 KWM
TARIFF: 9405.10.6010
District Director
U.S. Customhouse
127 North Water Street
Ogdensburg, New York 13669
Attn: SIS C.L. Noyes
RE: Decision on Application for Further Review of Protest
No. 0712-9-000612; Marine Lights; Essential character of
base metal
Dear Sir:
This protest was filed against your decision in the
liquidation of five entries:
Entry Entered Liquidated
XXX-XXXXXXX-X X/XX/XX X/X5/X9
XXX-XXXXXXX-X X/XX/XX X/XX/XX
XXX-XXXXXXX-X X/X/XX X/XX/XX
XXX-XXXXXXX-X X/XX/XX X/XX/XX
XXX-XXXXXXX-X X/XX/XX X/XX/XX
all of which covered shipments of "marine lights" produced in Italy
and imported via Quebec, Canada. Our decision follows.
FACTS:
The goods at issue here are described as "marine lights." The
literature provided indicates that several models are available,
differing in shape and color. Certain models have a wire "guards"
which are designed to protect the glassware from breakage or
damage. In all other respects the lamps are functionally
identical. The lamps are intended to be wall mounted either
indoors or outdoors. The "weather proof" or "water tight" feature
indicates that they are suited for use in wet areas.
All of the entries at issue here were liquidated on the same
date. The port of entry classified the goods under the provision
for lamps and lighting fixtures in heading 9405, HTSUSA. This
finding is not in dispute. However, the port further classified
the lamps under the subheading for electric wall lighting of base
metal:
9405 Lamps and lighting fittings . . .
9405.10 Chandeliers and other electric ceiling or wall
lighting fittings . . .
Of base metal . . .
9405.10.60 Other
9405.10.6010 Household
(emphasis added). Protestant believes that the subject lamps are
more properly provided for under the provision for electric wall
lighting of glass:
9405 Lamps and lighting fittings . . .
9405.10 Chandeliers and other electric ceiling or wall
lighting fittings . . .
9405.10.80 Other . . .
9405.10.8010 Household
(emphasis added). The goods were liquidated on August 25th, 1989,
and the protest timely filed on September 28, 1989, within the 90
day limit prescribed by 19 CFR 174.12(e). The protest was
forwarded to this office by the Regional Director, having been
deemed to qualify for further review under the provision of 19 CFR
174.24(b). After review of the material and sample submitted, we
find that the protest should be denied.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail of
the harmonized system 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 relevant 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 GRI's may be applied, taken
in order.
GRI 1 is applicable in this case for classification of the
marine lamps at both the four- and six-digit levels of the HTSUSA.
There is no dispute that the provision for lamps and light
fittings, specifically ceiling and wall lighting fittings, describe
these items by the heading terms. However, further subheading
classification requires a finding that the lamps are either "of
base metal" or of "other" materials. The lamps at issue here are
composite goods, composed of two different materials: aluminum (a
base metal) and glass (an "other" material). Following GRI's 2 and
3, the lamps will be considered, for classification purposes, to
be "of" that material which provides their essential character.
The protestant's basic assertion is that the glass component:
. . . comprises a large amount of the visible surface area,
forms the entire front, provides a visual and significant
decorative effect, and weights [sic] over 50% of the entire
article.
and therefore establishes essential character. According to the
figures submitted, the glass contributes 2.9 pounds to the total
weight of 4.4 pounds. The remainder is made up of the metal base,
the metal reflector and the wiring.
Essential character is based on a number factors. The
Explanatory Notes to the HTSUSA indicate that weight, value, and
the role that a constituent material plays, are among the
considerations given to an essential character determination. In
this case, the primary contributions of the glass are weight and
visible surface area. In contrast, the base metal structure
provides a great deal more. The sales literature indicates that
the lamp has a "Rustproof Cast Aluminum Base" making it suitable
for marine use. It has an "Inner Aluminum Diffuser" for increased
lumen output. Further, the basic function of the lamp is to
provide light, and this is made possible only by the metal wiring
and fixtures under the glass. Lastly, the very structure of the
lamp is the cast aluminum base, and the marine appearance is
imparted no less by the metal base than by the glassware. This is
especially true for those models equipped with the metal guard over
the glass. In short, although the glass may be the most visible
component, visibility is not the only criteria for classification
in this case. The structure and function of the lamps is provided
by the base metal components, and on balance, we find that these
establish the essential character of the goods.
Having found that the base metal components provide the
essential character, we are compelled to find that the lamps are
made "of base metal" as provided for in subheading 9405.10.6010,
HTSUSA.
HOLDING:
We hold that the goods at issue, marine lamps, were properly
classified under subheading 9405.10.6010, HTSUSA, which provides
for lamps and lighting fittings, specifically electric ceiling or
wall lighting fittings, of base metal. Further, we find that the
protest should be denied.
A copy of this decision should be attached to the Form 19
Notice of Action to be sent to the protestant.
Sincerely,
John A. Durant
Director
Commercial Rulings Division