The tariff classification of nightlights from China

N245473 September 13, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Charlotte Chowning Jasco Products Company 10 East Memorial Road Oklahoma City, OK 73114 RE: The tariff classification of nightlights from China Dear Ms. Chowning: In your letter dated August 19, 2013, you requested a tariff classification ruling. Samples of the nightlights were submitted with your request and will be returned to you. The two samples are identified as Items Number 13390 and 13391. The items are nightlights that are comprised of wrap shades made of ABS plastic material. Both items are identical except for their shade decoration. Item Number 13390 features a two dimensional picture of Christmas holiday greetings, and Item Number 13391 features a two dimensional picture of Christmas holly leaves. Each nightlight measures approximately 2.5 inches wide by 4 inches long. On the front of the nightlight there is an auto on/off light sensor, which causes the nightlight to turn on at dusk and off at dawn. Both items utilize a long life LED bulb and they are cool to the touch. The backs of the nightlights have a two prong polarized plug for plugging into a standard wall outlet. In your letter you state that the Christmas motif of the nightlight shades significantly enhance the consumers decision to purchase the nightlight for use during the Christmas Holiday season for Christmas decoration, you believe the correct classification to be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other." However, Note 1 (v) to Chapter 95, HTSUS, excludes articles having a utilitarian function from classification as festive articles in heading 9505. Although the nightlights depict Christmas holiday greetings and Christmas holly leaves, they are fully functional nightlights. Heading 9505 is not applicable when a product has any utilitarian feature, even if this feature is ancillary to the product’s decorative nature. The utilitarian component of an article will preclude the application of the provisions for festive articles in Chapter 95, even if this utilitarian component does not impart the essential character to the merchandise. In this case, the two dimensional motif of the Christmas holiday greetings and the Christmas holly leaves are primarily decorative. The applicable subheading for the nightlights, Item Numbers 13390 and 13391 will be 9405.40.8000, 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 Hope Abada at (646) 733-3016. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division