The tariff classification of night light air fresheners from China.

N030073 June 19, 2008 CLA-2-84:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of night light air fresheners from China. Dear Mr. Crago: In your letter dated June 4, 2008 you requested a tariff classification ruling. Under consideration are two Night Light Air Fresheners, item numbers A014DA00486 and A014DA00487. Both measure approximately 4 inches wide by 6 inches high, and feature a replaceable fragrance bottle and an LED lamp within a decorative plastic housing. On the top of the night light are a light sensor and an on-off switch that control the lamp. When the unit is plugged into a standard 120V AC outlet, the LED lamp is activated by the sensor or the switch, and the fragrance bottle is warmed, dispersing the scent. The Night Light Air Fresheners are composite goods consisting of an electrothermic appliance of heading 8516, Harmonized Tariff Schedule of the United States (HTSUS), and a lamp of heading 9405, HTSUS. We have determined that both components merit equal consideration, and neither component imparts the essential character of this product. Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The Night Light Air Fresheners will therefore be classified in accordance with GRI 3(c), that which occurs last in the tariff. The applicable subheading for the Night Light Air Fresheners, item numbers A014DA00486 and A014DA00487, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: 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