The tariff classification of a light and sound sleep system from China

N248152 December 12, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.20.8010 Ms. Kristina A. Schmitt NUK-USA 728 Booster Blvd. Reedsburg, WI 53959 RE: The tariff classification of a light and sound sleep system from China Dear Ms. Schmitt: In your letter received by this office on November 21, 2013, you requested a tariff classification. The merchandise under consideration is described as the NUK Natural Sleep System. A sample was provided with your ruling request and will be returned. The NUK Natural Sleep System is a dome shaped lamp equipped with a timer/clock and sound reproducing machine. The Natural Sleep System measures approximately 10 inches tall and 5½ inches in diameter at its widest points. The item consists of a circular plastic housing base topped with a translucent plastic eggshell shaped dome/lamp cover. The base has an LED control panel which contains a clock/timer regulating the timing of the cycle and other setting. There are two switches adjacent to the control panel for adjusting the sound volume and the light brightness. It is stated that the item functions similar to an alarm clock, where 6 pre-set times can be set with 3 day cycles and 3 night cycles pre-loaded with sound files. The Natural Sleep System may be used as a light or as a sound effect individually, or together creating an environment to aid a baby to sleep/wake up or both. The settings feature a dusk simulated effect that adjusts a timed nightlight and a sound machine to help a baby easily drift asleep with gradually dimming light and sound. It also features a wake up light effect to wake up a baby in a natural way by gradually increasing the light and sound. By setting the wake up time, the light and sound will start to gradually increase an adjustable amount of time prior to the desired wake up time. The light/lamp is made to simulate a rising sun enabling a baby to wake up naturally. The Natural Sleep System is powered by an adaptor that is connected to a 6 feet long power cord with a plug at the end. The item is designed for the placement most likely onto a bedside such as a baby’s dresser changing station. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. The combination of light/lamp and sound reproducing is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the combination of light/lamp and sound reproducing machine will be classified according to General Rule of Interpretation 3(c) which states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. The sound reproducing machine will be classified under heading 8519, HTSUS, and the light/lamp will be classified under heading 9405, HTSUS. Applying GRI 3(c), the merchandise is classifiable under heading 9405, HTSUS, since it occurs last in numerical order of the two competing headings. The applicable subheading for the NUK Natural Sleep System will be 9405.20.8010, HTSUS, which provides for “Lamps and lighting fittings…: Electric table, desk, bedside or floor-standing lamps: Other: Household.” 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division