J85957 J8 Ruling Active

The tariff classification of a decorative night-light with scent diffuser from China.

Issued July 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

Sample is being returned as requested. The submitted sample is a decorative night-light, referred to as the Rose Night-light with Diffuser” (reference number PP266023), that measures approximately 5 inches in height by 3 ½ inches in width by 4 inches in depth. It depicts a three-dimensional porcelain rose motif that has a posterior opening to accommodate the insertion of an electric socket with bulb, plug and switch. It also has a vial of scented oil that is intended to be poured into the receptacle of the top rose-shaped flower. When the oil is heated via the light bulb, the fragrance will be emitted throughout the room as an ancillary feature of the night-light.

CBP rationale

The applicable subheading for this decorative night-light with scent diffuser will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal.

Full text

NY J85957 July 22, 2003 CLA-2-94:RR:NC:2:227 J85957 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Danny Gabriel Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a decorative night-light with scent diffuser from China. Dear Mr. Gabriel: In your letter dated July 2, 2003, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a decorative night-light, referred to as the Rose Night-light with Diffuser” (reference number PP266023), that measures approximately 5 inches in height by 3 ½ inches in width by 4 inches in depth. It depicts a three-dimensional porcelain rose motif that has a posterior opening to accommodate the insertion of an electric socket with bulb, plug and switch. It also has a vial of scented oil that is intended to be poured into the receptacle of the top rose-shaped flower. When the oil is heated via the light bulb, the fragrance will be emitted throughout the room as an ancillary feature of the night-light. The applicable subheading for this decorative night-light with scent diffuser will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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