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

NY L83764 April 27, 2005 CLA-2-94:RR:NC:1:108 L83764 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lori Murphy US JHI Corporation 5975 Hwy T Spring Green, WI 53588 RE: The tariff classification of a novelty night-light from China. Dear Ms. Murphy: In your letter dated April 4, 2005, you requested a tariff classification ruling. The submitted sample is a battery-operated turtle-shaped night-light, which is referred to as “The Twilight Turtle,” that is composed of textile plush body parts (the head, feet and tail), as well as a textile plush torso with a flap covering a battery case. The upper portion of its body is covered with a perforated-plastic shell, which depicts the pattern of seven actual constellations, that covers LED light bulbs. This shell also incorporates an on/off light switch with an automatic time-out after 15 or 35 minutes and a color-changing (blue and white) light switch. When activated, the light projects these constellation designs on to the ceiling for creating a star-filled sky. This night-light, which is imported with a star guide, is intended to produce a peaceful sleep. 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