The tariff classification of a night light from China

N348534
May 20, 2025
CLA-2-94:OT:RR:NC:N4 410
CATEGORY: Classification
TARIFF NO.: 9405.49.0000; 9903.01.24; 9903.01.25; 9903.88.03
Jennifer Provoost Kohl's N56 W17000, Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a night light from China Dear Ms. Provoost: In your letter dated May 2, 2025, you requested a tariff classification ruling. The merchandise is a night light identified as Jack Holiday Bulb Night light, Style #53DYDXN (night light). The night light is primarily made of plastic and has a two-prong polarized plug designed to be inserted into a wall receptacle. The socket contains an E12 incandescent light bulb. Atop the light is a plastic shell (light shade) in the form of Jack Skellington from The Nightmare Before Christmas wearing a hat resembling the Santa hat. The provided product images indicate that the night light measures approximately 2.5 x 2.5 x 4 inches. You suggest classification in subheading 9405.49.0000, Harmonized Tariff Schedule of the United States (HTSUS). We agree. You also inquire if this night light qualifies for 9405.49/ 9817.95.05, which pertains to the application of duty free provision "Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States." We will address the 9405.49/ 9817.95.05 issue under separate cover in ruling N349163. The applicable subheading for the Jack Holiday Bulb Night light, Style #53DYDXN, will be 9405.49.0000, HTSUS, which provides for “Luminaires and lighting fittings…, and parts thereof not elsewhere specified or included: Other electric luminaires and lighting fittings: Other”. The general rate of duty will be 3.9 percent ad valorem. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate

of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9405.49.0000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 9405.49.0000, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.49.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.49.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division