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The tariff classification of a decorative night-light from China.
Issued July 22, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L86161 (July 22, 2005)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
The subject merchandise, based on the submitted information, is a decorative night-light of plastics, which is referred to as the “Lava Night Light” (item number 50380). This night-light is stated to measure approximately 7 ? inches in height by 1 ? inches in diameter overall. It consists of a translucent bottle-like body, containing green liquid and silver glitter, with a silver-colored cone-shaped top and a hollow cone-like base. There is an opening at the bottom of the base for the insertion of a light fixture. This fixture, which contains an incandescent light bulb, incorporates an on/off switch as well as an electric plug. It is stated that the glitter will swirl through the green liquid when heated by the light.
CBP rationale
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.
Full text
NY L86161 July 22, 2005 CLA-2-94:RR:NC:1:108 L86161 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.0. Box 1199 Williston, VT 05495 RE: The tariff classification of a decorative night-light from China. Dear Ms. Marcoux: In your letter dated June 28, 2005, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a decorative night-light of plastics, which is referred to as the “Lava Night Light” (item number 50380). This night-light is stated to measure approximately 7 ? inches in height by 1 ? inches in diameter overall. It consists of a translucent bottle-like body, containing green liquid and silver glitter, with a silver-colored cone-shaped top and a hollow cone-like base. There is an opening at the bottom of the base for the insertion of a light fixture. This fixture, which contains an incandescent light bulb, incorporates an on/off switch as well as an electric plug. It is stated that the glitter will swirl through the green liquid when heated by the light. 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
More rulings on the same tariff codes
Protest and Application for Further Review No 4601-15-101369; Classification of lava lamps; Revocation of NY J85271 and NY H82040 by operation of law
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