HQ 957091: Electrical halogen desk lamp; essential character; GRI 3(b); HQ 954915; Pre-classification 895587, superseded in part

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 957091

                         February 2, 1995

CLA-2 CO:R:C:M 957091  RFA

CATEGORY:  Classification

TARIFF NO.: 9405.20.60

Ms. Sherry Baker 
Wholesale Supply Co., Inc.
International Division
7100 Service Merchandise Drive
Brentwood, TN  37027

RE:  Electrical halogen desk lamp; essential character; GRI 3(b);
     HQ 954915; Pre-classification 895587, superseded in part 


Dear Ms. Baker:

     This is in response to your letter dated September 19, 1994,
requesting reconsideration of pre-classification letter (PC)
895587, issued to Wholesale Supply Co., Inc., on April 11, 1994,
by the District Director of Customs, New Orleans, LA, in which,
together with other articles, the tariff classification of an
electrical halogen desk lamp was determined under the Harmonized
Tariff Schedule of the United States (HTSUS). 

FACTS:

     The merchandise is an electrical white halogen desk lamp,
"Currentz" item 320LP.   The lamp, which is  approximately 18
inches high, has a flexible, metal goose-neck and white plastic
shade.  The lamp consists of metal, plastic and other
unidentified parts.  The weight breakdown you provided is as
follows: 

     Components:    Weight (Percentage):

       Metal parts       5.6 Kgs. (50%)
       Plastic parts     3.36 Kgs. (30%)
       Other parts       2.24 Kgs. (20%)

ISSUE:

     Is the electrical halogen desk lamp classifiable as a metal
lamp or as a plastic lamp under the HTSUS?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's).  GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.

     The subheadings under consideration are as follows:

     9405.20   Lamps and lighting fittings including
               searchlights and spotlights and parts
               thereof, . . . : [e]lectric table, desk,
               bedside or floor-standing lamps:

     9405.20.60          Of base metal: [o]ther . . . . 

          The column one, general rate of duty is 7.3
          percent ad valorem.

     9405.20.80          Other. . . . .

          The column one, general rate of duty is 3.9
          percent ad valorem.

     In PC 895587, dated April 11, 1994, Wholesale Supply Co., 
was advised that the subject lamp was classifiable under
subheading 9405.20.80, HTSUS.  You believe that the sujbect lamp
is classifiable under subheading 9405.20.60, HTSUS. 

     There is no dispute that the subject lamp is specifically
described by subheading 9405.20, HTSUS.   The issue to be
resolved is classification at the subheading level.  GRI 6
provides, in pertinent part, as follows:

     [f]or legal purposes, the classification of goods in
     the subheadings of a heading shall be determined
     according to the terms of those subheadings and any
     related subheading notes and, mutatis mutandis, to the
     above rules [GRI 1 to 5], on the understanding that
     only subheadings at the same level are comparable.  

     Based upon GRI 6, the classification principles enunciated
in GRIs 1 thorough 5 apply to the subheadings of heading 9405,
HTSUS.  Classification to the eight digit subheading level
requires examination of the material which imparts the essential
character of the lamp.  In this case, classification is
determined by application of GRI 3(b), which provides, in
pertinent part, as follows:

     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 Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) constitute the Customs Cooperation
Council's official interpretation of the HTSUS.  While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 FR
35127, 35128 (August 23, 1989).    EN VIII to GRI 3(b), page 4,
states that: 

     The factor which determines essential character will
     vary as between different kinds of goods.  It may, for
     example, be determined by the nature of the material or
     component, its bulk, quantity, weight or value, or by
     the role of a constituent material in relation to the
     use of the goods.

     In HQ 954915, dated December 22, 1993, Customs determined
the classification of a fluorescent desk lamp comprised of a
metal flexible neck and a plastic shade.  In that ruling, Customs
held that the essential character of the lamps was imparted by
the metal components because they are indispensable to the
structure and functioning of the lamp.  Reference was made to
other rulings on lighting fixtures.  Customs further determined
that:

     Additionally, when examining the metal and plastic
     components in relation to the fixture as a whole, we do
     not believe the role of the plastic components
     predominates over the role of the metal components.

     As with the desk lamp the subject of HQ 954915, we find that
the essential character of the item 320LP lamp is imparted by the
metal components because they are indispensable to the structure
and functioning of the lamp.  Therefore, item 320LP lamp is
classifiable under subheading 9405.20.60, HTSUS, as an electric
table or desk lamp, of base metal.  PC 895587 is superseded in
regards to the classification of item 320LP lamp.

HOLDING:

     The item 320LP lamp is classifiable under subheading
9405.20.60, HTSUS, which provides for: "[l]amps and lighting
fittings including searchlights and spotlights 
and parts thereof, . . . : [e]lectric table, desk, bedside or
floor-standing lamps: [o]f base metal: [o]ther . . . ."  The
column one, general rate of duty is 7.3 percent ad valorem.

     PC 895587 is superseded to reflect this determination.  

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division