CLA-2 RR:TC:MM 959270 JRS
Port Director of Customs
200 E. Bay Street
Charleston, SC 29401
RE: Protest Review Decision No. 1601-96-100125; electric table
lamp; glass and ceramic components; GRI 3(b), essential
character; EN Rule 3(b); GRI 6; NY
816612
Dear Port Director:
The following is our decision regarding the Application for
Further Review of the above-referenced protest, which concerns
the classification of an electric household table lamp from
Taiwan under the Harmonized Tariff Schedule of the United States
(HTSUS). The merchandise in issue was entered on November 11,
1995, and liquidated on March 8, 1996. The protest was timely
filed on May 7, 1996.
FACTS:
The subject of this protest, an electric table touch control
lamp, model number 202LP, is approximately 15« inches in overall
height. This table lamp possesses the following features:
the lamp "shade" portion contains six decorated
curved glass panels with decals (peach blossoms)
matching those situated on the center pole of the lamp;
a composite tapering lamp base, with the upper
portion made of porcelain (2 inches in height) on top
of a brass-plated finished steel base (1« inches in
height);
a ceramic ball (2« inches in height) with the co-ordinating design is located above the porcelain
section of the base at the pole's midpoint;
touch control sensor for a three-way switch 60 watt
bulb; and
a 5-ft. power cord with a polarized plug.
A copy of a catalog containing a photograph of the lamp,
descriptive literature, and a packing list with a complete
component material breakdown by weight and value were submitted
with the protest.
The provisions under consideration are as follows:
9405.20 Electric table, desk, bedside or floor-
standing lamps:
Of base metal:
Of brass
9405.20.60 Other....7.3 percent ad
valorem
9405.20.80 Other...........................3.9
percent ad valorem
ISSUE:
Whether the electric household table lamp is properly
classified as electric table lamps of base metal other than brass
under subheading 9405.20.60, HTSUS, or as electric table lamps of
material other than base metal under subheading 9405.20.80,
HTSUS.
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...." GRI 6 states, in
relevant part that, for legal purposes, the classification of
goods in the subheading of a heading shall be determined
according to the terms of those subheadings and any related
subheading notes and, by appropriate substitution of terms, to
GRIs 1 through 5, on the understanding that only subheadings at
the same level are comparable. The table lamps are provided for
under heading 9405, HTSUS.
GRI 6 is the legal authority for classifying goods in the
subheadings of a heading by applying GRIs 1 through 5, with
appropriate substitution of terms. Applying GRI 1 at the
subheading level through GRI 6, the article is within the
provision for 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 lamp. 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....
The issue in this case is whether the essential character of
the table lamps is imparted by the metal or the glass components.
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. The ENs, although neither
dispositive nor legally binding, provide a commentary on the
scope of the GRIs of the HTSUS and are generally indicative of
the proper interpretation of the GRIs. See T.D. 89-80, 54 FR
35127, 35128 (August 23, 1989). 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. EN Rule 3(b).
The breakdown by each component's weight and value for the
instant lamp as set forth on the packing list is as follows: the
ceramic component accounts for 14% wt. (0.48 kgs) and $0.91; the
metal component, 22% wt. (0.76 kgs) and $1.92; the glass, 23% wt.
(0.78 kgs) and $2.38; the hardware, 10% wt. ( 0.34 kgs) and
$0.73; and the electronic parts, 12% wt. (0.41 kgs) and $2.18.
The protestant contends that the glass predominates on this
lamp by weight and value and that the glass components are more
visible than the metal parts, and are structurally and
decoratively more important than the metal parts which are
minimal. Protestant argues that the glass itself imparts the
essential character to the electric table touch lamp and thus the
proper classification for this lamp is under subheading
9405.20.80, HTSUS.
Your office liquidated the article under subheading
9405.20.60, HTSUS, on the basis that ruling, NY 816612, dated
January 2, 1996, to the protestant on the instant merchandise was
not retroactive. It is your position that the lamp shade is
detachable so other shades could be used with the lamp and that
the porcelain base is on top of a brass plated base.
We have examined the catalog photograph of the lamp and the
breakdown of each component used in the lamp. We find that the
glass and ceramic components are more visible than the metal
components used for the lamp socket as well as the underlying
structure of the lamp, which are not visible due to the porcelain
fittings on the center pole and base. The peach blossom decal
design on each of the six curved glass panels of the lamp shade
is the same design found on the porcelain ball of the lamp's
center pole. The overall appearance of the 15«-inch lamp is
imparted more by the glass and ceramic components than by the
small amount of visible metal trim (1«") at the lamp's base and
the decorative metal hardware at the top of the glass shade which
secures it to the pole. An appropriate description of this lamp
is a glass and ceramic lamp with metal trim. Based on the
submitted breakdown, the metal components do not predominate by
bulk, quantity, weight or value, as do the glass and ceramic
components, which account for 37% by weight and $3.29 by value.
It is our opinion that the metal does not give this lamp its
essential character as do the other components, namely, the glass
and ceramic.
It would be speculative at best to assume that the
detachable lamp shade would be removed since the decorative shade
itself is indispensable to the overall appearance of this
decorative motif glass and ceramic lamp. Such a use of the lamp
shade by the importer would be fugitive at best. The glass shade
goes well beyond performing a shade's normal function of reducing
glare and deflecting light. It is our view that the curved glass
paneled shade sets the style of the lamp and distinguishes it
from other lamps.
We find that NY 816612, dated January 2, 1996, although
issued after the date of entry of this article, is in accord with
our finding that the essential character of this lamp, model
202LP, is imparted by the glass and ceramic components.
HOLDING:
Under the authority of GRI 3(b), applied at the subheading
level by GRI 6, the household table touch lamp, model 202LP, is
provided for in heading 9405. It is classifiable in subheading
9405.20.80, HTSUS, as electric table lamps of other than base
metal. The general column one rate of duty is 3.9 percent ad
valorem.
The protest should be ALLOWED in full. In accordance with
Section 3A(11)(b) of Customs Directive 099 3550-065, dated August
4, 1993, Subject: Revised Protest Directive, this decision,
together with the Customs Form 19, should be mailed by your
office to the protestant no later than 60 days from the date of
this letter. Any reliquidation of the entry in accordance with
the decision must be accomplished prior to mailing of the
decision. Sixty days from the date of the decision, the Office
of Regulations and Rulings will take steps to make this decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service,
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Trade Classification Appeals
Division