The tariff classification of a novelty light from China.

N222916 July 25, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Jeanette Arciero Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a novelty light from China. Dear Ms. Arciero: In your letter dated June 21, 2012, on behalf of your client CVS, you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you. The merchandise under consideration is the Pumpkin Masters Pumpkin Blacklight, Item number 887329. This product is imported in a plastic blister pack with cardboard backing and contains 1battery operated UV light, 1 roller and .24 fl oz of glow-in-the-dark paint. These items are used for decorating a pumpkin for Halloween. Designed to be placed inside a carved pumpkin, the UV light consists of a 3” round purple plastic housing with a raised scary face. A push-button on/off switch and 3 UV (ultraviolet) LED (light emitting diode) bulbs are set into the top of the housing. On the bottom, is a compartment for the 2 AAA batteries (not included) necessary to power the light. The glow-in-the-dark paint is in a plastic bottle with screw cap. When the cap is removed the small roller is attached for painting. Packaging indicates that this paint may be applied directly onto the pumpkin’s surface or to its dry carved edges. You state that the UV light not produces enough light to illuminate a hollowed out pumpkin but causes this decorative paint to react. The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), "goods put up in sets for retail sale" refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the subject Pumpkin Masters Pumpkin Blacklight to be a set for tariff classification purposes, with the essential character imparted by the UV light. The applicable subheading for the Pumpkin Masters Pumpkin Blacklight, Item number 887329 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 the National Import Specialist at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division