CLA-2-94:OT:RR:NC:1:110
Ms. Pamela Charlene Berry
Marisol International
871 Ridgeway Loop, Suite 203
Memphis, TN 38120
RE: The tariff classification of a nightlight from Taiwan.
Dear Ms. Berry:
In your letter dated December 28, 2010, you requested a tariff classification ruling on behalf of your client, Midwest CBK.
The merchandise under consideration is the Santa Shimmer Night Light, item number 101773. A sample of the nightlight was submitted with your ruling request and will be returned to you. The Santa Shimmer Night Light is made of acrylic and measures approximately 6 inches high by 3½ inches wide at its widest points and is 3 inches deep. It is comprised of a silver-colored convex acrylic body with a swiveling base. On the back of the base is a two-prong polarized plug, while on the bottom of the base is an on-off rocker switch used to control the light. A small filament lamp (light bulb) sits behind the silver-colored body, which acts as a reflector. Atop the body of the nightlight is a clear acrylic disk, within which is a glitter filled liquid over a flat scene on the back of the disc containing a picture of Santa Claus’s face and the word “Believe.” When switched on, the filament lamp illuminates the acrylic disk and its surrounding area.
In your ruling request you suggest classification of the Santa Shimmer Night Light in 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for utilitarian articles classified in subheading 9405.20, 9405.40, or 9405.50, in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, although Santa Claus is a recognized Christmas symbol (Midwest of Cannon Falls vs. U.S., 1997), it is not in the form of a three-dimensional representation, and does not meet the requirements for classification under 9817.95.05, HTSUS.
The applicable subheading for the Santa Shimmer Night Light, item number 101773, 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