L84604 L8 Ruling Active

The tariff classification of night lights from China.

Issued May 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.80

Headings: 9405

Product description

The items in question are electrical night-lights. They are designed to represent a sunflower, a yellow tulip and a purple iris. They are denoted as model numbers 28150, 28152 and 28154. They are to be directly plugged into an electrical wall receptacle. Each provides illumination to a darkened area or room during the nighttime hours.

CBP rationale

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

Full text

NY L84604 May 2, 2005 CLA-2-94: RR: NC: 1:108 L84604 CATEGORY: Classification TARIFF NO.: 9405.40.80 Ms. Francine Marcoux Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of night lights from China. Dear Ms. Marcoux: In your letter dated April 26, 2005 you requested a tariff classification ruling. The items in question are electrical night-lights. They are designed to represent a sunflower, a yellow tulip and a purple iris. They are denoted as model numbers 28150, 28152 and 28154. They are to be directly plugged into an electrical wall receptacle. Each provides illumination to a darkened area or room during the nighttime hours. The applicable subheading for the three night lights will be 9405.40.80, Harmonized Tariff Schedule of the United States (HTS), which provides for Other electrical 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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