U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
RE: The tariff classification of a lampshade from France
U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364512 September 16, 2026 CLA-2-94:OT:RR:NC:N 4 410 CATEGORY: Classification TARIFF NO.: 9405.99.4090 Michelle Yamajaco MIYA 10 Rue De Londres Chatou 78400 France RE: The tariff classification of a lampshade from France Dear Ms. Yamajaco: In your letter dated August 24, 2026, you requested a tariff classification determination ruling. Descriptive literature was provided for our review. The merchandise is referred to as “LE TOTEM handmade cylindrical pendant lampshade”. The lampshade consists of a cylindrical metal frame with a central 38 mm fitter ring, combined with decorative vertical panels made from 100% linen, woven suede leather, open-weave natural-fiber mesh, leather lacing, metal eyelets, suspended cords with tubular decorative elements, and a small MIYA identification plate. You state that this lampshade’s principal and sole use is as a decorative shade fitted to a separately supplied pendant-light assembly. The article surrounds and diffuses the light source but cannot produce light or function as a complete luminaire on its own. In your submission, you propose that the LE TOTEM handmade cylindrical pendant lampshade should be classified in subheading 9405.99.4090, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the LE TOTEM handmade cylindrical pendant lampshade will be 9405.99.4090, HTSUS, which provides for “Luminaires and lighting fittings…, and parts thereof not elsewhere specified or included: Parts: Other: Other.” The general rate of duty will be 6 percent ad valorem. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact National Import Specialist Michael Chen at michael.w.chen@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division