CLA-2 CO:R:C:M 951126 KCC
William J. Maloney, Esq.
Rode & Qualey
295 Madison Avenue
New York, New York 10017
RE: Electrical Lighting Fixtures; NY 869453 reconsidered; GRI 1;
GRI 3(b); essential character; EN Rule 3(b); 089000; 086628;
086166; 086154
Dear Mr. Maloney:
This is in reference to your letter dated February 3, 1992,
on behalf of International Lighting Manufacturing Company,
requesting reconsideration of New York (NY) 869453 dated
December 31, 1991, concerning the tariff classification of
electrical lighting fixtures under the Harmonized Tariff
Schedule of the United States (HTSUS). Three samples of the
electrical lighting fixtures were submitted for examination.
FACTS:
In NY 869453 dated December 31, 1991, Customs held that the
electrical lighting fixtures at issue were classified under
subheading 9405.10.60, HTSUS, which provides for "Lamps and
lighting fittings including searchlights and spotlights and parts
thereof, not elsewhere specified or included...Chandeliers 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." This classification was
based on the finding that the essential character of the
electrical lighting fixtures was imparted by the metal bases and
metal frames.
The electrical ceiling lighting fixtures at issue are style
numbers 5224-10, 5224-11, 5324-10 and 5324-11, which are
constructed of metal and glass. The two digit suffix of the
style number refers to the finish, i.e., bright brass (-10) or
antique brass (-11). Style 5224 has three candelabra base lamp
sockets and style 5324 has four candelabra base lamp sockets.
Styles 5224-10 and 5324-10 are marketed and labeled on their
immediate containers as polished brass ceiling light fixtures and
styles 5224-11 and 5324-11 are marketed and labeled on their
immediate containers as antique brass ceiling light fixtures.
You state that the marketing and labeling of the electrical
lighting fixtures in this manner is solely to identify the color
of the fixture for the consumer.
The octagon shaped ceiling light fixtures are constructed of
bound glass cages which enclose the lighting source. The cage is
comprised of 16 pieces of 5 mm thick glass which are beveled to
refract light. The glass pieces are framed by brass tape which
permits them to be joined by soldering. The electrical lighting
fixtures have a steel backing plate or base with a brass finish.
The metal base houses the lamp sockets and, also, serves to
conceal the outlet box and various components of the fixture such
as the wiring and insulation. The bound glass cage is attached
to the base by means of a threaded metal rod.
You provided a cost breakdown and analysis of the electrical
lighting fixtures which follows:
Styles 5224 5324
Bound Cage: $3.80 $4.50
[glass 2.00 2.50]
[brass tape 1.40 1.50]
[other .40 .50]
Backing Plate 1.20 1.70
Socket & Parts 1.60 1.80
Overhead & Profit 0.15 0.75
Total $6.75 $8.75
You contend that the essential character of the electrical
lighting fixtures is imparted by the beveled glass. Therefore,
the electrical lighting fixtures are properly classified under
subheading 9405.10.80, HTSUS, which provides for "Lamps and
lighting fittings including searchlights and spotlights and parts
thereof, not elsewhere specified or included...Chandeliers and
other electric ceiling or wall lighting fittings, excluding those
of a kind used for lighting public open spaces or
thoroughfares...Other."
ISSUE:
Are the electrical lighting fixtures essentially of metal
and thus classified under subheading 9504.10.60, HTSUS, as a
lighting fitting of base metal other than brass, or are they
essentially of glass and thus classified under subheading
9405.10.80, HTSUS, as a lighting fitting of material other than
base metal?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...." The electrical
lighting fixtures are provided for under subheading 9405.10,
HTSUS, which provides for ceiling lighting fittings. A
determination of the appropriate eight digit subheading requires
an examination of the material which imparts the essential
character to the electrical lighting fixtures. In this case,
classification is determined by application of GRI 3(b) which
provides in pertinent part:
Mixtures, composite goods consisting of different materials
or made up of different components...shall be classified as
if they consisted of the material or component which gives
them their essential character....
In general, essential character has been construed to mean
the attribute which strongly marks or serves to distinguish what
an article is; that which is indispensable to the structure, core
or condition of the article. In addition, Explanatory Note (EN)
Rule 3(b) of the Harmonized Commodity Description and Coding
System (HCDCS) provides further factors which help determine the
essential character of goods. Factors such as bulk, quantity,
weight or value, or the role of a constituent material in
relation to the use of the goods are to be utilized, though the
importance of certain factors will vary between different kinds
of goods. HCDCS, Vol. 1. p. 4.
The issue in this case is whether the essential character of
the electrical lighting fixtures is imparted by the metal or the
beveled glass. In Headquarters Ruling Letter (HRL) 089000 dated
July 29, 1991, and HRL 086628 dated July 3, 1990, we held that
lighting fixtures constructed of steel and glass which were
designed to resist moisture were classified as a fitting of base
metal in subheading 9405.10.60, HTSUS. We found that the metal
formed the very structure of the article, that the basic function
of the lamp in providing light was made possible by the metal,
and that the appearance of the lamp was imparted no less by the
metal than the glass.
The electrical lighting fixtures at issue differ slightly
from those in HRLs 089000 and 086628, as the fixtures in those
HRLs were designed for marine use whereby the bases were
constructed to resist moisture. Nevertheless, we are of the
opinion that the essential character of the electrical lighting
fixtures in this case is also imparted by the metal. The metal
components are indispensable to the structure of the electrical
lighting fixtures. Similar to the lighting fixtures in HRLs
089000 and 086628, the metal in the electrical lighting fixtures
at issue forms the structure of the fixture which allows the
electrical lighting fixtures to perform their basic function of
providing light. The metal components comprise the backing
plate/base and the brass tape which holds the glass pieces
together. Without the metal backing plate/base to hold the lamp
sockets and electric circuitry in place, the electrical lighting
fixtures would not be able to function as a lamp. The
electrical lighting fixtures can function without the glass in
place but without the backing plate/base to hold the lamp sockets
and electric circuitry in place, it cannot properly function as a
lamp.
We agree with your contention that HRL 086166 dated April 9,
1990, and HRL 086154 dated March 28, 1990, which classified glass
and brass products are instructive for the present analysis.
HRLs 086166 and 086154 held that glass was the essential
character of a curio box and cabinet constructed of glass with
brass feet and brass channeling which held the glass together.
You state that the focus of these rulings was the role of glass
in relation to the articles and the greater area and weight of
glass relative to metal which resulted in a determination that
glass imparted the essential character. However, you failed to
mention that these rulings also determined that glass performed
the products' function of supporting articles which were
displayed therein and that glass was the products' most
distinctive feature. All of the above factors were examined in
determining that glass imparted the essential character of the
curio box and cabinet.
As previously stated, in this case we have determined that
the metal performs the electrical lighting fixtures basic
function of providing a structure to hold the lamp sockets and
electric circuitry together. This determination is similar to
HRLs 086166 and 086154 finding that glass was the structure of
the box and cabinet which supported the articles displayed
therein and, therefore, performed the products' basic function.
In the present case metal provides the structure of the
electrical lighting fixtures, whereas in HRLs 086166 and 086154
glass provided the structure.
Additionally, when examining the metal and glass components
in relation to the electrical lighting fixtures as a whole, we do
not believe that the role of the glass predominates over the role
of the metal. We concur with the statement in NY 869453 that the
metal "is certainly no less visible" than the glass in the
electrical lighting fixtures at issue. Upon a visual examination
from various angles after turning on one of the electrical
lighting fixtures, we find that the metal from the backing
plate/base and the brass trim is just as visible as the glass.
As evidence of the visibility of the backing plate/base, we point
out that the backing plate/base has a brass finish to match the
brass trim. The color of the backing plate/base needs to
coordinate with the brass trim because it is visible to the
consumer. The backing plate/base is important structurally and
decoratively to the electrical lighting fixtures and, therefore,
must be taken into consideration when determining the essential
character.
Additionally, the metal components constitute the greatest
value of the electrical lighting fixtures. For style 5224 the
glass accounts for approximately 30 percent, the backing
plate/base (18 percent) and the brass tape (21 percent) account
for approximately 39 percent of the total cost. For style 5324
the glass accounts for approximately 29.5 percent, the backing
plate/base (19.5 percent) and the brass tape (17.5 percent)
account for approximately 37 percent of the total cost. The
cost of the metal components, the backing plate/base and brass
tape, outweigh the cost of the glass. Based on the foregoing
analysis, the metal components impart the essential character to
the electrical lighting fixtures as they are indispensable to the
structure and functioning of the electrical lighting fixtures.
Therefore, they are classified under subheading 9405.10.60,
HTSUS.
HOLDING:
The essential character of the electrical lighting fixtures
is the metal and, therefore, they are classified under
subheading 9405.10.60, HTSUS, which provides for "Lamps and
lighting fittings including searchlights and spotlights and
parts thereof, not elsewhere specified or included...Chandeliers
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."
NY 869453 is affirmed.
Sincerely,
John Durant, Director
Commercial Rulings Division