The tariff classification of a Night Light made in China

N237415 January 31, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Pam Reeder Evans and Wood & Co., Inc. 900 Town and Country, Suite 150 Houston TX, 77024 RE: The tariff classification of a Night Light made in China Dear Ms. Reeder, In your letter dated January 10, 2013, on behalf of your client Jasco Products Company, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned. The merchandise under consideration is identified as Item number 51386, Night Light with a Plastic and Metal Shade. The Night Light measures approximately 3.75 inches high by 2.5 inches wide at its widest point. The night light is shaped as half of a traditional lamp shade. The shade features a perforated flower design in the front through which the light shines. The perforated portion of the shade is made of metal that is attached to a molded plastic liner. The plastic base contains one 4-watt incandescent lamp (bulb). The night light has a two-prong polarized plug and an on/off switch. The item is packaged in a blister pack with a cardboard insert, ready for retail sale. The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) govern the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3, "goods put up in sets for retail sale" refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Although the metal perforated component of the shade enhances the visual decorative aspect of the night light, the plastic components performs the indispensable function of providing the structural support to the plug and bulb, and act as a liner to the shade. Based on this analysis, the plastic components impart the essential character to the night light. The applicable subheading for Item number 51386, Night Light with a Plastic and Metal Shade, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division