The tariff classification of a novelty light kit from China.

NY J88775 October 8, 2003 CLA-2-94:RR:NC:2:227 J88775 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Kevin Maher C-Air Customhouse Brokers, Inc. 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a novelty light kit from China. Dear Mr. Maher: In your letter dated September 12, 2003, on behalf of Rose Art Industries, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a novelty light kit, referred to as the “Fuzzy Fun Lite Lamp Kit” (item number 1714), that measures approximately 12 inches in height. It consists of the following components: a solid-colored plastic base, incorporating two cone-like sections, with a bottom-battery case and an attached top light bulb with holder and reflector; a clear transparent round-shaped plastic body, for covering the lamp unit, that tapers upward and incorporates a top cone-shaped reflector; and a round-shaped solid-colored plastic lid. There are also two paper sheets flocked over a stencil design to provide various ornate motifs that are designed to be filled in via five different-colored markers (included in the kit). These decorative sheets, which are stated to serve as shades, are designed to be attached around the transparent portion of its body and enhanced when the light is lit via a bottom switch. Further, there is another sheet with similarly constructed ornate stickers that are designed to be affixed around the base and lid. The applicable subheading for the novelty light kit will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of 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