The tariff classification of a night-light and lamp part from Mexico.

NY F88039 June 26, 2000 CLA-2-94:RR:NC:2:227 F88039 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9405.92.0000 Mr. Ernesto Bustamante William F. Joffroy, Inc. Customs Brokers P.O. Box 698 Nogales, AZ 85628-0698 RE: The tariff classification of a night-light and lamp part from Mexico. Dear Mr. Bustamante: In your letter dated June 3, 2000, on behalf of HEI, Inc., you requested a tariff classification ruling. The samples submitted consist of the following articles: an electroluminescent animated night-light, designed to be inserted into a wall receptacle, that measures about 5 5/8 inches long by 4 inches wide by ¼ inch deep. It features a plastic housing that contains the electric circuitry situated along its interior bottom section. It has an illustrative front panel, visibly encased within the housing, that depicts Bugs Bunny with an X-Ray machine displaying the carrot in his stomach. Further, it is noted that this panel, measuring approximately 4 ¼ inches long by 3 ½ inches wide, incorporates a lighting device. This night-light also possesses a posterior metal plug that when inserted into the electrical outlet activates the rear circuit, thereby electrically charging the phosphors in the internal construction of the lamp. When the lamp is activated, the Bugs Bunny depiction is illuminated, in addition to displaying the flashing light of the x-rayed area as well as the blinking light of the wording “X-Ray 2000” and “Acme” (located above and below the X-Ray machine, respectively). a lamp part, a component of the above-described night-light, that features the posterior section of the lamp’s plastic housing possessing the metal plug on its exterior side and the electrical circuitry on its interior side. You state that the complete night-light should be classified under subheading 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings…illuminated signs, illuminated nameplates and the like: other. However, since this item is not designed to be of the same class or kind of merchandise that falls within subheading 9405.60.6000, HTS, consideration of classification under this subheading is precluded. Further, you claim, in noting General Rule of Interpretation 2 (a), that the subject lamp part should be classified under heading 9405, HTS (or the applicable subheading under heading 9405, HTS), since this lamp component, being incomplete, has the essential character of the submitted complete night-light. It should be noted that if GRI 2 (a) applies, this component would be considered an incomplete lamp and therefore classified under the subheading of the instant complete night-light. However, it has been determined that the subject lamp component does not have the essential character of the instant complete night-light but is considered, nevertheless, to be classified as a lamp part under heading 9405, HTS. The applicable subheading for the electroluminescent night-light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The general rate of duty will be 3.9 percent ad valorem. The applicable subheading for the lamp component of the electroluminescent night-light will be 9405.92.0000, HTS, which provides for lamps and lighting fittings…and parts thereof not elsewhere specified or included…parts: of plastics. The general rate of duty will be 3.7 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division