The tariff classification of a decorated nightlight from China

NY I85648 September 20, 2002 CLA-2-94:RR:NC:2:227 I85648 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Daniel Shapiro Tompkins & Davidson, LLP One Astor Plaza New York, NY 10036-8901 RE: The tariff classification of a decorated nightlight from China Dear Mr. Shapiro: In your letter dated August 28, 2002, on behalf of Avon Products, Inc., you requested a tariff classification ruling. The sample will be returned as requested. The sample submitted, item number PP250331, consists of a nightlight with a light bulb designed to plug into an electric socket and a porcelain figure in the shape of a gardenia. The top of the figure is bowl shaped, designed to hold a fragrance oil with which the article will be imported and sold. When the light is turned on, heat generated from the bulb will release the fragrance. You maintain that the article is classified under heading 6913, HTS, as the essential character of the product is imparted by the porcelain figurine. However, note 2 (ij) of chapter 69, in pertinent part, states this chapter does not cover articles of chapter 94. Since the nightlight is an article of chapter 94, it is precluded from classification in chapter 69. The applicable subheading for the decorated night light, item number PP250331, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than base metal. The rate of duty will be 3.9 percent ad valorem. 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division