CLA-2-94:RR:NC:2:227 F86292
Ms. Lisa Peterson
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020
RE: The tariff classification of electric night lights, light bulbs and festive articles from Taiwan or China.
Dear Ms. Peterson:
In your letter dated April 20, 2000, you requested a tariff classification ruling.
The subject merchandise, based on the sample and illustrative drawings submitted, consists of the following articles:
the Red/Green Bubble-Lite Night Light, item number 34694-5 (sample included), that measures approximately 6 ¼ inches in height and has a socket with plastic outer shell and on/off switch as well as a plug designed to be inserted into a wall receptacle. The socket contains a screw-on electric light bulb with a perforated red and green plastic shell that possesses a top glass vial, simulating a lit candle, filled with methylene chloride.
the Santa Bubble-Lite Night Light, item number 2876C1W1, that measures approximately 6 ¼ inches in height. It is similarly constructed to the Red/Green Bubble-Lite Night Light but with a three-dimensional figure of Santa Claus holding on to the glass candle-shaped vial.
the Witch Bubble-Lite Night Light, item number 2874C1W1, that measures about 6 ¼ inches in height. It is similarly constructed to the Red/Green Bubble-Lite Night Light but with a three-dimensional figure of a witch holding on to the glass candle-shaped vial.
the Jack O’Lantern/Cat Bubble-Lite Night Light, item number 2873C1W1, that measures about 6 ¼ inches in height. It is similarly constructed to the Red/Green Bubble-Lite Night Light but with three-dimensional figures of a black cat with tail touching the glass candle-shaped vial and jack o’lantern situated near the cat.
the Snowman Replacement Bubble-Lite, item number 2871C1W1, that features a screw-on electric light bulb. This bulb possesses a three-dimensional snowman-shaped shell that contains a top glass vial, simulating a lit candle, filled with methylene chloride.
the Star Replacement Bubble-Lite, item number 2872C1W1, that features a screw-on electric light bulb. The bulb possesses a three-dimensional star-shaped plastic shell that contains a top glass vial, simulating a lit candle, filled with methylene chloride.
It is noted that when these lamps are activated, the liquid chemical substance, contained within the glass vials, eventually will begin to bubble.
You state that this merchandise should be properly classified under subheading 9505.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…articles for Christmas festivities…Christmas ornaments of glass. This claim is substantiated in noting that these items are three-dimensional representations of festive articles and therefore should be classified under heading 9505, HTS, in accordance with the court decision in Midwest of Cannon Falls v. United States.
However, in regard to the Red/Green Bubble-Lite Night Light and the Snowman and Star Replacement Bubble-Lites, it has been determined that these items do not depict recognized festive motifs in three-dimensional representations, thereby precluding consideration of classification under heading 9505, HTS. Moreover, since the Santa Bubble-Lite Night Light is not a Christmas ornament of glass, while the Witch Bubble-Lite and Jack 0’ Lantern/Cat Bubble-Lite Night Lights are not articles for Christmas festivities, classification under subheading 9505.10.1000, HTS, is precluded.
The applicable subheading for the Red/Green Bubble-Lite Night Light, item number 34694-5, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the Snowman Replacement Bubble-Lite, item number 2871C1W1, and the Star Replacement Bubble-Lite, item number 2872C1W1, will be 8539.22.8030, HTS, which provides for electrical filament or discharge lamps…other, of a power not exceeding 200 W and for a voltage exceeding 100 V: other, of a power not exceeding 150 W: decorative. The rate of duty will be 2.6 percent ad valorem.
The appropriate subheading for the Santa Bubble-Lite Night Light, item number 2876C1W1, will be 9505.10.4020, HTS, which provides for festive, carnival or other entertainment articles…other articles for Christmas festivities…of plastics, other. The rate of duty will be free.
The appropriate subheading for the Witch Bubble-Lite Night Light, item number 2874C1W1, and the Jack O’Lantern/Cat Bubble-Lite Night Light, item number 2873C1W1, will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles…other, other. The rate of duty will be free.
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 George Kalkines at 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division