CLA-2 CO:R:C:M 951789 KCC
District Director
U.S. Customs Service
Federal Building, Room 198
511 N.W. Broadway Federal Building
Portland, Oregon 97209
RE: Protest No. 2904-92-100086; metal table lamp with glass
shade; GRI 1; GRI 3(b); essential character; EN Rule 3(b);
951126
Dear Sir:
This is in response to the Application for Further Review of
Protest No. 2904-92-100086, dated March 30, 1992, which pertains
to the tariff classification of metal table lamps with glass
shades under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The article under consideration is a 22 inch touch-on
electric table lamp, model number 792-325. The table lamp is
constructed of a brass plated finished metal base and a "tiffany
look" glass panel shade. The cost breakdown submitted is:
Metal $5.434
Glass $2.717
Packing $0.906
Total $9.057
Upon importation, the entry of the table lamps was
liquidated under subheading 9405.20.60, HTSUS, which provides for
"Lamps and lighting fittings including searchlights and
spotlights and parts thereof, not elsewhere specified or
included...Electric table, desk, bedside or floor-standing
lamps...Of base metal...Other."
The protestant, ICI Worldwide, Inc., contends that the table
lamps are properly classified under subheading 9405.20.80, HTSUS,
which provides for "Lamps and lighting fittings including
searchlights and spotlights and parts thereof, not elsewhere
specified or included...Electric table, desk, bedside or floor-
standing lamps...Other." The protestant contends that the
essential character of the table lamp is the glass shade. The
protestant states that a consumer purchases the table lamp for
the "tiffany look" glass shade.
ISSUE:
Are the table lamps essentially of metal and thus classified
under subheading 9405.20.60, HTSUS, as electric table lamps of
base metal other than brass, or are they essentially of glass and
thus classified under subheading 9405.20.80, HTSUS, as electric
table lamps 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 table lamps are
provided for under subheading 9405.20, HTSUS, which provides for
electric table lamps. A determination of the appropriate eight
digit subheading requires an examination of the material which
imparts the essential character to the table lamps. 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 table lamps is imparted by the metal or the "tiffany look"
glass shade. In Headquarters Ruling Letter (HRL) 951126 dated
May 12, 1992, we held that electric lighting fixtures constructed
of base metal and glass were classified as fittings of base metal
under 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 table lamps at issue differ slightly from the electrical
lighting fixtures in HRL 951126, as there the electrical lighting
fixtures were designed to be mounted on a ceiling or wall.
Nevertheless, we are of the opinion that the essential character
of the table lamps in issue is also imparted by the metal. The
metal components are indispensable to the structure of the table
lamps. Similar to the lighting fixtures in HRL 951126, the metal
in the table lamps at issue forms the structure of the fixture
which allows the table lamps to perform their basic function of
providing light. The metal components comprise the base and neck
of the table lamps which support the lamp socket and electrical
circuitry, as well as support the "tiffany look" glass shade.
Without the metal base and neck to hold the lamp sockets and
electric circuitry in place, the table lamps would not be able to
function as a lamp. The table lamps can function without the
glass shade in place but without the base and neck to support the
lamp socket and electric circuitry, it cannot properly function
as a lamp.
Additionally, the metal components constitute the greatest
value of the table lamps. The glass accounts for approximately
30 percent and the metal accounts for approximately 60 percent of
the total cost of the table lamp. The cost of the metal
components outweighs the cost of the glass. Based on the
foregoing analysis, the metal components impart the essential
character to the table lamps as they are indispensable to the
structure and functioning of the table lamps. Therefore, they
are classified under subheading 9405.20.60, HTSUS.
HOLDING:
The essential character of the table lamps is the metal and,
therefore, they are classified under subheading 9405.20.60,
HTSUS, which provides for "Lamps and lighting fittings including
searchlights and spotlights and parts thereof, not elsewhere
specified or included...Electric table, desk, bedside or floor-
standing lamps...Of base metal...Other." This protest should be
denied in full. A copy of this decision should be attached to
the Customs Form 19 and provided to the protestant as part of the
notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division