The tariff classification of TykeLights from China

N081108 November 18, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Edward N. Jordan Dba Commit Custom House Brokers 20539 Madrona Avenue Torrance, CA 90503 RE: The tariff classification of TykeLights from China Dear Mr. Jordan: In your undated follow-up letter on behalf of Mobi Technologies Inc., which was received in this office on October 21, 2009, you requested a tariff classification ruling. Model 70175 is identified as the TykeLight GloMate. Model 70162 is identified as the TykeLight Jr. - Blue. Model 70163 is identified as the TykeLight Jr.- Pink. Model 70164 is identified as the Tykelight Jr. - Green. Model 70166 is identified as the TykeLight Jr. 3 Pack Blue/Pink/Green. A sample of the TykeLight GloMate and a sample of the TykeLight Jr. - Green were submitted with your request. Each of the products is in the form of a nondescript rotund figure with its arms up in the air. There is a rounded shape at the end of each arm but no clearly depicted fingers or hands. The figure has no facial features and no legs. The figures are made from impact resistant plastic, measure approximately 5 inches by 5.5 inches by 2.5 inches and weigh approximately 4.4 ounces per unit. All of the figures are illuminated by heat-free LED lights within the plastic body. The GloMate uses a rechargeable battery and comes with a battery charger unit. The Tykelight Jr. uses 3 AAA batteries as a power source. The GloMate illuminates in different colors, while the Tykelight Jr. illuminates only in white. The light operates by means of a switch at the base of the unit. The figures can be placed on a bureau or nightstand as a decorative accessory in a child’s room. The LED light inside each unit is sufficient to light the figure but not to provide any significant illumination to the surrounding area. You suggest classification as a toy in heading 9503 of the Harmonized Tariff Schedule of the United States (HTSUS). These items are not toys in their own right. They are not full-figured representations of anything. They do not have an amusing or comical appearance, and have no manipulative play value. They are plain, oddly shaped “beings” that light up to alleviate a child’s fear of the dark. They are not principally designed for amusement. Though the products are referred to as nightlights, they do not have any substantial capacity for illuminating the surrounding area. In New York Merchandise Co. Inc. v. United States, Court No. 75-2-00514, the Court declared that “[a]rticles which utilize light purely for its decorative effect and to furnish illumination to the articles themselves, and do not have any substantial capacity for illuminating the surrounding area, are not illuminating articles and consequently are not lamps within the common meaning of the term.” The applicable subheading for the TykeLight GloMate and the TykeLight Jrs. will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division