L84423 L8 Ruling Active

The tariff classification of a night light from China.

Issued April 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.80

Headings: 9405

Product description

The item in question is a stained glass night light (sample enclosed) denoted as item number PL9009-73. It has a plastic plug and on off switch with a clear light bulb. It is designed for use with an electrical wall receptacle. It provides necessary lighting for a darkened room.

CBP rationale

The applicable subheading for the stained glass night light will be 9405.40.80, Harmonized Tariff Schedule of the United States (HTS), which provides for Other electric lamps and lighting fittings: Other.

Full text

NY L84423 April 28, 2005 CLA-2-94: RR: NC: 1:108 L84423 CATEGORY: Classification TARIFF NO.: 9405.40.80 Mr. Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street (Suite 415) Philadelphia, PA 19106-3883 RE: The tariff classification of a night light from China. Dear Mr. Liberati: In your letter dated April 20, 2005 you requested a tariff classification ruling. The item in question is a stained glass night light (sample enclosed) denoted as item number PL9009-73. It has a plastic plug and on off switch with a clear light bulb. It is designed for use with an electrical wall receptacle. It provides necessary lighting for a darkened room. The applicable subheading for the stained glass night light will be 9405.40.80, Harmonized Tariff Schedule of the United States (HTS), which provides for Other electric lamps and lighting fittings: Other. 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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