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

NY L82885 March 24, 2005 CLA-2-94:RR:NC:1:108 L82885 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 a decorative night-light 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 a decorative night-light (sku number 28990), which is stated to measure 5 inches in height by 4 ¾ inches in width by 3 inches in depth. It consists of a frontal damask lampshade with eardrop and bugle beads, as well as a gold-trimmed braid. The shade has a posterior metal frame that extends to secure a plastic lamp-holder, inclusive of a light bulb, with a light switch and a metal plug. The applicable subheading for this decorative 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