CBP Ruling N134035 — The tariff classification of nightlights from China.

Tariff classification

Headings: 9405

Product description

The merchandise under consideration are two assortments of nightlights, model numbers 87956 and 87957. Each assortment includes four nightlights which are identical except for the shape and color of their shades. The nightlights feature size C-7 lamps and are comprised of a plastic base with a capiz shell shade, measuring approximately 4½ inches wide by 5½ inches high by 2¼ inches deep. A two-prong plug extending out from the back of the base connects the nightlight to power; a push-button switch on the front of the base turns the light on and off. Model number 87956 includes nightlights with shades shaped like a hummingbird, a butterfly, a peace sign, and a shoe, while model number 87957 includes nightlights with shades shaped like a cup of coffee, a bottle of wine, a lighthouse, and a bathtub.

CBP rationale

The applicable subheading for the nightlight assortments, model numbers 87956 and 87957, 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.

Full text

N134035 December 7, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Tonya L. Buckner Transworld Limited 603 Business Parkway Richardson, TX 75081 RE: The tariff classification of nightlights from China. Dear Ms. Buckner: In your letter dated November 22, 2010, you requested a tariff classification ruling. The merchandise under consideration are two assortments of nightlights, model numbers 87956 and 87957. Each assortment includes four nightlights which are identical except for the shape and color of their shades. The nightlights feature size C-7 lamps and are comprised of a plastic base with a capiz shell shade, measuring approximately 4½ inches wide by 5½ inches high by 2¼ inches deep. A two-prong plug extending out from the back of the base connects the nightlight to power; a push-button switch on the front of the base turns the light on and off. Model number 87956 includes nightlights with shades shaped like a hummingbird, a butterfly, a peace sign, and a shoe, while model number 87957 includes nightlights with shades shaped like a cup of coffee, a bottle of wine, a lighthouse, and a bathtub. The applicable subheading for the nightlight assortments, model numbers 87956 and 87957, 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

View original on CBP CROSS →