HQ 958423: Plastic light shade with metal light clip and finial; NY813307; EN 94.05

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 958423

January 21, 1996

CLA-2 RR:TC:MM 958423 MMC

CATEGORY: Classification

TARIFF NO.: 9404.92.00

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, PA 16366-0001 

RE: Plastic light shade with metal light clip and finial; NY
813307; EN 94.05

Dear Ms. Bonace:

     This is in response to your letter of September 8, 1995,
requesting  reconsideration of New York Ruling Letter (NY) 813307
dated August 29, 1995.  

FACTS:

     In NY 813307, the Area Director of Customs, New York
Seaport, classified a clip on light shade under subheading
9405.92.00, of the Harmonized Tariff Schedule of the United
States (HTSUS), which provides, in pertinent part for lamp parts
of plastics.  Additionally, the Area Director classified a metal
clip with finial designed to secure the shade to a standard light
bulb under subheading 9405.99.40, HTSUS, which provides, in
pertinent part, for other metal lamp parts.  At the time NY
813307 was issued, the subject articles were thought to be
imported separately.  You now indicate that the articles are
imported as one unit.  

     The subject article is identified as Blair product # 7607, a
plastic light shade with metal clip and finial.  The metal clip
with finial is designed to secure the shade to a standard light
bulb.

ISSUE:

     What is the proper classification of the light shade and
metal clip when imported as a unit?

LAW AND ANALYSIS:

     The classification of goods under the HTSUS is governed by
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.  Chapter
94, HTSUS, provides, in pertinent part, for lamps and lighting
fittings including searchlights and spotlights and parts thereof,
not elsewhere specified or included.

     Heading 9405, HTSUS, provides for lamps and lighting
fittings including searchlights and spotlights and parts thereof,
not elsewhere specified or included; illuminated signs,
illuminated nameplates and the like, having a permanently fixed
light source, and parts thereof not elsewhere specified or
included.  In an effort to determine if the light shade unit is
provided for under heading 9405, HTSUS, the Harmonized Commodity
Description and Coding System Explanatory Notes (ENs) may be
consulted.  The ENs, although not dispositive nor legally
binding, 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 Fed. Reg. 35127, 35128,
(August 23, 1989).  

     EN 94.05, pg. , states, in pertinent part, that:

          Lamps and lighting fittings of this group can be
          constituted of any material (excluding those materials
          described in Note 1 to Chapter 71) and use any source
          of light (candles, oil, petrol, paraffin (or kerosene),
          gas, acetylene, electricity, etc.). Electrical lamps
          and lighting fittings of this heading may be equipped
          with lamp-holders, switches, flex and plugs,
          transformers, etc., or, as in the case of fluorescent
          strip fixtures, a starter or a ballast.

          This heading covers in particular:

          (1) Lamps and lighting fittings normally used for the
          illumination of rooms, e.g.: hanging lamps; bowl lamps;
          ceiling lamps; chandeliers; wall lamps; standard lamps;
          table lamps; bedside lamps; desk lamps; night lamps;
          water-tight lamps...
     
According to the ENs, both plastic light shades and the metal
articles used to secure them are provided for under heading 9405,
HTSUS.  Heading 9405, is further divided into many subheadings,
two of which prima facie describe the subject article, subheading
9405.92.00, HTSUS, which provides for plastic parts and describes
the light shade component and 9405.99.40, HTSUS, which provides
for other parts, and describes the metal components.

     GRI 6, HTSUS, provides in pertinent part, that the
classification of goods in subheadings of the same heading shall
be according to the terms of those subheadings and any related
subheading notes and, by appropriate substitution of terms,
according to GRIs 1 through 5, on the understanding that only
subheadings at the same level are comparable. Inasmuch as the
subject light shade unit is prima facie described in two
different subheadings, it cannot be classified according to GRI
1.

     When goods cannot be classified by applying GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI's are applied.  

     GRI 3 states, in pertinent part, that when goods are, prima
facie, classifiable under two or more headings, classification
shall be effected as follows:

     (a)  The heading which provides the most specific
     description shall be preferred to headings providing a more
     general description.  

       Subheading 9405.92.00, HTSUS, provides for plastic parts
of lighting fixtures.  The principle component of the unit is the
plastic light shade.  Alternatively, subheading 9405.99.40,
HTSUS, merely provides for all other parts of lighting fixtures,
which do not meet the description provided by other subheadings. 
Therefore, we are of the opinion that subheading 9405.92.00,
HTSUS, provides the most specific description of the unit.   

HOLDING:

     The plastic lighting shade and metal clip-on piece, when
imported together, are classifiable under subheading 9405.92.00,
HTSUS, subject to a column one duty rate of 4.7% ad valorem. 

     Inasmuch as the holding in NY 813307 is correct if the
components are imported separately, its revocation is not
necessary. 

                                             Sincerely,
                    


                                        John Durant, Director
                              Tariff Classification Appeals
Division