CLA-2-85:OT:RR:NC:1:102
Ms. Pam Reeder
Evans and Wood & Co., Inc.
900 Town and Country, Ste. 150
Houston, TX 77024
RE: The tariff classification of a candle warming night light from China.
Dear Ms. Reeder:
In your letter dated March 20, 2013, on behalf of Jasco Products Company, you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you.
The product to be imported is described as the Plug in Incandescent Candle Warming Night Light. Although this item will be marketed as a decorative nightlight that utilizes scented wax tarts to emit fragrances into a room, you state that the principal use in the United States is that of a room scent diffuser.
This candle warming night light consists of a 4.75 inch high glazed ceramic decorative vase-like base which houses a light fitting equipped with a 25 watt incandescent bulb. The top of the base has a grooved edge to accommodate a flat glazed ceramic bowl. Measuring approximately 1 inch in depth and 4 inches in diameter, this bowl is designed to hold pieces of scented paraffin or soy based wax. When the night light is turned on, light is only visible from 3 small holes in the wall of the base while heat from the bulb causes the wax to melt and diffuse the scent. This electrothermic appliance also features a 3 foot power cord with inline switch.
In your request you raise the possibility of the subject article being classified in subheading 6912.00.50, Harmonized Tariff Schedule of the United States (HTSUS), as ceramic household articles, in subheading 8516.79.00, HTSUS, as other electrothermic appliances or in subheading 9405.40.80, HTSUS, as other electric lamps. With regard to subheading 6912.00.50, HTSUS, the Plug in Incandescent Candle Warming Night Light is clearly more specifically provided for elsewhere in the tariff. The subject article cannot be considered a lamp of subheading 9405.40.80, HTSUS, as it does not provide sufficient light to the surrounding area. The light bulb serves merely to warm the ceramic bowl and heat up the wax. As such, we find that the candle warming night light is best classified as an electrothermic appliance of heading 8516, HTSUS.
The applicable subheading for the Plug in Incandescent Candle Warming Night Light will be 8516.79.0000, HTSUS, which provides for electric instantaneous or storage water heaters and
immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof , other electrothermic appliances, other. The rate of duty will be 2.7 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 the National Import Specialist at (646) 733-3009.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division