The tariff classification of nightlights from China.

N096962 March 30, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Elizabeth Tobin Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of nightlights from China. Dear Ms. Tobin: In your letter dated March 9, 2010, you requested a tariff classification ruling. The merchandise under consideration involves three packages of nightlights. Each package contains a set of three nightlights put up together for retail sale. Each set consists of three nightlights and three extra C7 size lamps (7 watt (W) light bulbs). The three sets are identified as item numbers 528528, 532532 and 899991. Item number 528528 consists of three nightlights depicting three-dimensional Halloween scenes made of plastic, packaged together with three extra C7 lamps. Each set of the three-dimensional scenes will be selected from an assortment of six individual styles: black cat with two pumpkins; black cat in a graveyard scene; ghost and bat in front of a house; ghost, pumpkin and bats in a graveyard; skeleton with bats and a pumpkin; and witch with bats crossing over a house. Item number 532532 consists of three nightlights depicting three-dimensional Christmas scenes made of plastic, packaged together with three extra C7 lamps. The three-dimensional scenes portray a gingerbread man with a Santa Claus hat and candy cane in front of a gingerbread house with snow and icicles; a Christmas tree, teddy bear and presents in front of a window scene with Santa Claus and his reindeer through the window; and Santa Claus and a reindeer pulling his sleigh with snow and icicles. Item number 899991 consists of two nightlights depicting three-dimensional Christmas scenes made of plastic and one nightlight with a three-dimensional generic winter scene made of plastic, packaged together with three extra C7 lamps. The three-dimensional Christmas scenes portray Santa Claus in front of a house with snow on it, and a Christmas tree and a wreath in front of a window; the winter scene depicts a snowman holding a star in front of a house with snow. As stated above, the three separate sets each contain three nightlights and three extra light bulbs packaged together ready for retail sale directly to the consumer. The three sets, item numbers 528528, 532532 and 899991 meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The nightlights clearly provide the essential character of each set. The applicable subheading for the three nightlight sets, item numbers 528528, 532532 and 899991, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. The general rate of duty is 3.9 percent ad valorem. Consideration was given to your suggested classification of subheading 9817.95.05, HTSUS, for all of the items in the sets. This subheading provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” From the photographs and information you provided, all nightlights with the exception of the snowman are decorated with three-dimensional representations of symbols or motifs clearly associated with Christmas or Halloween, which are recognized holidays in the United States, and will be imported during the holiday seasons. Therefore, only the nightlights decorated with three-dimensional representations of holiday symbols or motifs within each set are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The extra light bulbs and snowman nightlight, which is not decorated with any festive motifs or symbols, as the hat does not appear to be a Santa Claus hat, are not eligible for duty-free treatment under subheading 9817.95.05, HTSUS. Classification and duty-free treatment of sets was addressed in Treasury Decision (TD) 91-7, which concluded that once a set is classified under a single HTSUS heading by ascertaining its essential character, it is necessary to determine whether any of the items in the set are entitled to duty-free treatment. A classification allowance is then made for the value of those articles which satisfy the “conditions and requirements.” The remaining items in the set are assessed duty at the Chapter 1 through 97, HTSUS, rate applicable to the article which imparts the essential character of the set. The applicable subheading for all nightlights, with the exception of the snowman nightlight and the three extra C7 light bulbs per package, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free. The applicable subheading for entry of the snowman nightlight and extra C7 light bulbs will be 9405.40.8000, HTSUS, the subheading 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