CIT Rules that Candle Lamps are Lights and Light Fixtures
In The Pomeroy Collection, Ltd. v. U.S., the Court of International Trade agreed with the importer and ruled that certain non-electric lamps from Mexico, the "Geo Table Lighting", the "St. Tropez CLS", the "St. Tropez Cardinal Bowl", and the "Serenity Votives" were all properly classified as "lights and light fittings" under Harmonized Tariff Schedule (HTS) 9405.50.40 (MX, duty free).
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The Geo Table Lighting, the St. Tropez CLS, and St Tropez Cardinal Bowl were imported in a package that contained an iron stand, a bell-shaped glass vessel, and packets of sand, stone, granite or glass pieces, with either a pillar shaped candle or floating candles. The Serenity Votives had three cylinder-shaped glass vessels, a packet of stones, and three floating candles.
In Headquarters' Ruling 9670499 and several other rulings, Customs considered similarly packaged items containing a non-electric lamp as either a "composite good" or a "set" under General Rules of Interpretation GRI 3(b), with the glass vessel contained in the set imparting the essential character. In this case, based on the size and the diameter of the glass vessel, Customs asserted the items should be classified as "decorative glassware" under HTS 7013.
The CIT ruled that while the proper tariff classification was governed by the GRI, they should be considered in sequential order. The Court stated that based on GRI 1 the terms in HTS 9405 cover not only "electrical lamps and lighting fittings," but also lamps and lighting fittings of other types, including "non-electrical lamps and lighting fixtures," such as candle holders and candle lamps. In addition, pursuant to GRI 2(a), articles classified under HTS 9405 include not only complete, fully assembled candle lamps, but also (1) "incomplete" candle lamps that have the essential character of a complete candle lamp, or (2) candle lamps that are in an unassembled or disassembled condition.
In sum, the CIT stated there was no reason to reach GRI 3(b) "essential character" analysis in this case. Applying GRI 1 and GRI 2(a), the four pieces are properly classified as "lamps and lighting fittingsnon-electrical" under HTS 9405.50.40 (MX, duty free).
CIT Slip Op. 08-57 (dated 05/27/08) available at: http://www.cit.uscourts.gov/slip_op/Slip_op08/08-57%20Amended.pdf