The tariff classification of a power failure night light from China.

N009507 April 26, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Joe Feldi Innotek Designs Inc. 4443 NW 5th Ave. Boca Raton, FL 33431 RE: The tariff classification of a power failure night light from China. Dear Mr. Feldi: In your letter dated April 4, 2007, you requested a tariff classification ruling. The merchandise under consideration is the Multi-Light. A sample of the Multi-Light was submitted with your ruling request and will be returned to you. The Multi-Light is a plastic housing measuring approximately 5½ inches wide by 4½ inches high and is 1¼ inch deep. A transparent plastic lens approximately ¾ inch wide wraps around three sides of the light, covering 12 Light Emitting Diode (LED) lamps. The front of the light features a rotary dimmer switch and photocell. The back of the light features a battery compartment designed to contain six AA size batteries, and a flip out retractable two prong 120 Volt (V) plug. The Multi-Light is designed to function as a night light when plugged into a 120 V wall receptacle. In this mode the photocell controls two LED lights, which can be dimmed with the dimmer switch. If power fails, the two LEDs controlled by the photocell turn off and the other ten LEDs automatically light, receiving emergency power from the batteries. In a power failure situation, the Multi-Light may be unplugged and placed on a flat surface. In your letter you suggest classification under 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), as other portable electric lamps. The term "portable lamps" refers only to those lamps which are designed for use when carried in the hand or on the person. They usually have a handle or a fastening device and may be recognized by their particular shapes and their light weight. The Multi-Light is primarily a night light with battery backup. It emits light over a small unfocused area and is not designed to be carried in the hand or on the person. The applicable subheading for the Multi-Light will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…not elsewhere specified or included…Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division