The tariff classification of a night light from Hong Kong. Correction to Ruling Number N120579.

N126855 October 14, 2010 CLA-2-1:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Pamela Charlene Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a night light from Hong Kong. Correction to Ruling Number N120579. Dear Ms. Berry: This ruling is being issued to replace Customs Ruling Number N120579, dated September 7, 2010, which contained a clerical error. The primary tariff number provided in the body of the letter did not match the primary tariff number posted at the top of the ruling letter. The secondary tariff number was not affected by this change. A complete corrected ruling follows. In your letter dated August 23, 2010, you requested a tariff classification ruling on behalf of your client, Midwest CBK. The merchandise under consideration is the Witch Diorama Night Light, item number 101339. A sample of the night light was submitted with your ruling request and will be returned to you. The Witch Diorama Night Light measures approximately 3 inches by 3 inches by 5½ inches tall. It consists of a small plastic lamp-holder with a two-prong polarized plug and an on/off switch. The lamp-holder is fitted with a C7 type incandescent lamp or light bulb. This night light includes a plastic, orange colored, decorative lamp shade in the form of a hollow round hanging ornament measuring approximately 3 inches in diameter, which is designed to fit over the light bulb. Approximately 2½ inches from the front of the ornament is cut away creating a diorama scene revealing a three-dimensional witch in front of a chrome lined reflective lining. The Witch Diorama Night Light is classifiable under subheading 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.” However this item is decorated with a three-dimensional witch, a symbol that is closely associated with Halloween, a specific holiday in the United States. From the information and documentation you provided, this item will be marketed and advertised in the Midwest CBK holiday catalog under the “Haunt the Night Halloween & Harvest” section, and sold for and during the Halloween holiday season. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Witch Diorama Night Light, item number 101339, 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. 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