CBP Ruling K88764 — The tariff classification of a novelty night-light from China.

Tariff classification

Headings: 9405

Product description

The submitted sample is a child’s novelty night-light that is known as the Kozy Light, item number JTKL04361. It consists of a circular-shaped plastic LED night-light, measuring about 2 ? inches in diameter, that is incorporated within the torso of a plush-stuffed animal in the form of a charming monkey. The monkey, measuring approximately 6 ¾ inches in height, is depicted in a sitting position. The front portion of the night-light is exposed in simulating the animal’s front torso, while the battery pack, which contains replaceable batteries, is accessed through the animal’s bottom posterior opening. By pressing on the animal’s front torso, the activated light soon begins a sequence of changing colors. You claim that this article is properly classified under subheading 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof. Although this article may impart an amusing, charming quality, it is the opinion of this office that the subject merchandise is primarily designed to function as a child’s novelty night-light.

CBP rationale

The applicable subheading for this novelty 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 than of base metal.

Full text

NY K88764 September 3, 2004 CLA-2-94:RR:NC:1:108 K88764 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd., Ste. 225 Rouses Point, NY 12979 RE: The tariff classification of a novelty night-light from China. Dear Mr. Kavanaugh: In your letter dated August 16, 2004, on behalf of Jay Trends Merchandising, Inc., you requested a tariff classification ruling. The submitted sample is a child’s novelty night-light that is known as the Kozy Light, item number JTKL04361. It consists of a circular-shaped plastic LED night-light, measuring about 2 ? inches in diameter, that is incorporated within the torso of a plush-stuffed animal in the form of a charming monkey. The monkey, measuring approximately 6 ¾ inches in height, is depicted in a sitting position. The front portion of the night-light is exposed in simulating the animal’s front torso, while the battery pack, which contains replaceable batteries, is accessed through the animal’s bottom posterior opening. By pressing on the animal’s front torso, the activated light soon begins a sequence of changing colors. You claim that this article is properly classified under subheading 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof. Although this article may impart an amusing, charming quality, it is the opinion of this office that the subject merchandise is primarily designed to function as a child’s novelty night-light. The applicable subheading for this novelty 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 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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