The tariff classification of a night light shade cover and a night light from China

N262096 March 27, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9405.92.0000 Ms. Charlotte Chowning JASCO Product Company 10 E. Memorial Road Oklahoma City, OK 73114 RE: The tariff classification of a night light shade cover and a night light from China Dear Ms. Chowning: In your letter dated February 6, 2015, you requested a tariff classification ruling. Representative samples were submitted with your letter and will be returned to you. The merchandise under consideration is a night light shade cover. The shade cover is made of a PVC plastic film with printed colorful decorative image. The shade cover measures approximately 6 inches wide at the top by 5.5 inches tall by 4.75 inches at the button. Precut tabs on the sides are designed to fit into the clear plastic shade of the night light. It is stated that the night light shade cover will be imported separately, or packaged together with a night light. The night light consists of a clear plastic shade attached to plastic housing. The night light contains an LED lamp, a light sensor and a two-prong polarized plug. The nigh light shade cover and the night light when imported packaged together for retail sale, contain at least two different articles that are, prima facie classifiable in different headings. They consists of articles put up together to carry out a specific activity. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the items in question are within the term "goods put up in sets for retail sale”. General Rule of Interpretation (GRI) 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the night light imparts the essential character of this set. The applicable subheading for the night light shade cover and the night light imported together, 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. The applicable subheading for the night light shade cover imported separately, will be 9405.92.0000, HTSUS, which provides for " Lamps and lighting fittings…and parts thereof…: Parts: Of plastics." The general rate of duty will be 3.7 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division