CLA-94-2:RR:NC:2:227 G88388

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of night-lights from China and Taiwan and light bulbs from Taiwan.

Dear Ms. Liu:

In your letter dated March 8, 2001, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of plastic night-lights of various shapes and designs, item numbers C14F-0091, C14F-0098, W14F-0001, W14F-0054 and W14F-0222; and a package of incandescent 4-Watt light bulbs, item number W14E-0424, that is designed to be used with 120 volts.

The applicable subheading for the plastic night-lights 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 light bulbs will be 8539.22.8060, HTS, which provides for electrical filament or discharge lamps…other filament lamps…other, of a power not exceeding 200 W and for a voltage exceeding 100 V: of a power not exceeding 150 W: other. The rate of duty will be 2.6 percent ad valorem.

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