The tariff classification of decorative night-lights from China.

NY L82884 March 24, 2005 CLA-2-94:RR:NC:1:108 L82884 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of decorative night-lights from China. Dear Ms. Marcoux: In your letter dated March 9, 2005, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is three decorative night-lights, which are stated to measure 3 ¾ inches in height. These lights feature plastic lamp-holders with each having a light switch, a light bulb, and a metal plug. This merchandise also possesses two-dimensional round-shaped stained-glass frontal light covers, affixed to the top portion of the lamp-holders, with designs referred to as the “Ladybug” (sku number 29060), the “Lighthouse” (sku number 29062) or the “Kitty Cat” (sku number 29064), all encircled with a metal (non-brass) frame. The applicable subheading for these decorative night-lights 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