The tariff classification of a nightlight from China.

N138559 January 4, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Pamela Charlene Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of a nightlight from China. Dear Ms. Berry: In your letter dated December 13, 2010, you requested a tariff classification ruling on behalf of your client, Midwest CBK. The merchandise under consideration is a nightlight, item number 986592. A sample of the nightlight was submitted with your ruling request and will be returned to you. It is made of acrylic and measures approximately 6 inches high by 2½ inches wide at its widest points. The nightlight is shaped like a traditional hurricane lamp and is decorated with a red ribbon and holly leaves and berries. Within the hurricane shade is an LED (light emitting diode) lamp designed to resemble a candle. The base of the nightlight provides a two-prong polarized plug and a two-position rocker switch used to turn the light on and off. In your ruling request you suggest classification of the nightlight in 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), as a utilitarian article in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, the nightlight is not in the form of a recognized festive symbol. It is merely decorated with a ribbon, which is not festive, and tiny holly leaves. The nightlight does not meet the provision’s statutory requirements. The applicable subheading for the nightlight, item number 986592, will be 9405.40.8000, 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. 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division