CLA-2 CO:R:C:G 084141 JMH
Mr. Charles Laber
Silvestri Corporation
2720 North Paulina
Chicago, IL 60614
RE: Reconsideration of New York Ruling Letter 833895, brass
candlestick
Dear Mr. Laber:
This office has been asked to reconsider New York Ruling
Letter 833895 ("NY 833895"), dated December 2, 1988. NY 833895
concerned the classification of certain brass candlesticks.
FACTS:
The articles in question are candlesticks made chiefly of
brass and imported from Taiwan. The candlesticks were
classified in NY 833482 under subheading 7418.10.20, Harmonized
Tariff Schedule of the United States Annotated ("HTSUSA"), as
"Table, kitchen or other household articles and parts thereof, of
copper...Other... Of copper-zinc base alloys (brass)..."
We have been asked to consider whether the candlesticks
were improperly classified and whether the appropriate
classification is within subheading 9405.50.30, HTSUSA, as "
Lamps and lighting fittings including searchlights and spotlights
and parts thereof, not elsewhere specified or included...Non-
electrical lamps and lighting fittings...Other...Of brass..."
ISSUE:
Whether the brass candlesticks are properly classified
within subheading 7418.10.20, HTSUSA, as "Table, kitchen or other
household articles and parts thereof, of copper...Other... Of
copper-zinc base alloys (brass)...", or within subheading
9405.50.30, HTSUSA, as "Lamps and lighting fittings including
searchlights and spotlights and parts thereof, not elsewhere
specified or included...Non-electrical lamps and lighting
fittings...Other...Of brass..."
-2-
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUSA, 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..."
A candlestick is an article capable of providing
illumination when used with a candle. Candlesticks are
therefore a type of lamp within the meaning of the HTSUSA. See
Explanatory Note 94.05, Harmonized Commodity Description and
Coding System ("HCDCS"), Vol. 4, p. 1581. The Explanatory Notes
to the HTSUSA specifically state that candlesticks are to be
included within heading 9405, HTSUSA. Explanatory Note
94.05(I)(6), HCDCS, Vol. 4, p. 1581. The Explanatory Notes,
although not dispositive, are to be looked to for the proper
interpretation of the HTSUSA. See 54 Fed. Reg. 35127, 35128
(August 23, 1989)
Furthermore, Explanatory Note 74.18(g) states that articles
of Chapter 94 should be excluded from classification under
heading 7418, HTSUSA. HCDCS, Vol 3, p. 1052. The articles of
heading 9405 are within Chapter 94. Therefore, the candlesticks
are meant to be excluded from classification under heading 7418.
The appropriate classification of the candlesticks is in
subheading 9405.50.30.
HOLDING:
The candlesticks made chiefly of brass, the subjects of
NY 833895, are properly classified within 9405.50.30, HTSUSA, as
"Lamps and lighting fittings including searchlights and
spotlights and parts thereof, not elsewhere specified or
included...Non-electrical lamps and lighting fittings...Other...
Of brass..."
NY 833895 is revoked in accordance with Customs Regulation
177.9(d), 19 C.F.R. 177.9(d) (1989).
Sincerely,
John Durant, Director
Commercial Rulings Division