CLA-2-85:OT:RR:NC:1:110
Ms. Pam Reeder
Evans and Wood & Company, Inc.
900 Town and Country, Suite 150
Houston, TX 77024
RE: The tariff classification of two flashlights, a clock and a nightlight from China.
Dear Ms. Reeder:
In your letter dated March 13, 2009, you requested a tariff classification ruling on behalf of your client, Jasco Products Company.
The merchandise under consideration are a Rechargeable Power Failure Night-light, Item 11096; LED Rechargeable Night-light, Item 11281; Electroluminescent Clock Night-light, Item 11088; and the LED Photo Op Night Light, Auto on/off, Item 11283. Photographs of Item 11281 and Item 11283 were submitted with your ruling request; samples were provided of Item 11096 and Item 11088, and will be returned to you.
The Rechargeable Power Failure Night-light, Item 11096, is a small plastic handheld device that measures approximately 4¾ inches long by 1½ inches in diameter at its widest points. It is cylindrical in shape, is designed to fit comfortably in the hand, and is powered by an internal rechargeable battery. A retractable two-prong plug recessed in the housing pivots outward so that the light can be plugged into a standard 120 volt (V) power receptacle in order to recharge. Embedded in the housing also are a photocell, an LED power indicator, and a three-position slide switch with settings for “auto”, “off”, and “on”. One end of the light features 3 LED (light emitting diode) bulbs and a reflector under a clear lens, and functions as a flashlight. The opposite end provides a single LED bulb under an additional clear lens cover; when the unit is plugged in and the selector switch is set to “auto”, this aspect functions as a photosensitive nightlight that provides light to the immediate area. The “auto” setting will also activate the flashlight when it is unplugged from power. The “on” setting will activate just the flashlight when the light is either plugged in or carried in the hand.
The LED Rechargeable Night-light, Item 11281, is a small plastic handheld device that you state measures approximately 4? inches high by 2¾ inches wide by ¾ inches in diameter at its widest points. It is oblong in shape, is designed to fit comfortably in the hand, and is powered by an internal rechargeable battery. At one end of the light are two LED bulbs under a clear lens. On one side of the housing, a retractable 2-prong plug allows the light to be plugged into a standard 120V power receptacle in order to recharge. When plugged in, a photocell embedded in the unit turns the light on automatically when it is dark, providing light to the immediate area. On the side of the housing opposite the plug, a push-button on-off switch controls the flashlight only when carried in the hand.
The Electroluminescent Clock Night-light, Item 11088, is a small plastic clock that measures approximately 2¾ inches in diameter by ¾ of an inch deep at its widest points. It is powered by an included LR44 battery. A two-prong plug on the back of the clock allows the unit to be plugged into a standard 120V power receptacle. Plugging in the clock causes the face to glow, illuminating the numbers.
The LED Photo Op Night Light, Item 11283, is a small plastic night light that you state measures approximately 5 inches long by 2 inches wide by ¼ inches deep at its widest points. It is powered by a two-prong plug designed to be plugged into a standard 120V power receptacle. Light is provided by an LED bulb, and a photo sensor on the unit automatically activates the light when the room is dark. An acrylic insert attached to the nightlight allows for the display of a photo.
In your ruling request you suggest classification of the Rechargeable Power Failure Night-light, Item 11096, and the LED Rechargeable Night-light, Item 11281, under 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS) as other lamps and lighting fittings. “Flashlights” have been defined in previous Customs Rulings as small battery-operated portable electric lights normally held in the hand by the housing itself, whose primary function is to project a beam of light (HQ 084852). Both Item 11096 and Item 11281 meet this definition by virtue of their designs.
In your ruling request you also suggest classification of the Electroluminescent Clock Night-light, Item 11088, under 9405.40.8000, HTSUS. However, the essential character of this item is provided by the clock.
The applicable subheading for the Rechargeable Power Failure Night-light, Item 11096, and the LED Rechargeable Night-light, Item 11281, will be 8513.10.2000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Flashlights.” The general rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the Electroluminescent Clock Night-light, Item 11088, will be 9105.91.80, HTSUS, which provides for “Other clocks: Other: Electrically operated: Other.” The general rate of duty will be 30 cents each plus 6.9 percent on the case plus 5.3 percent on the battery.
The applicable subheading for the LED Photo Op Night-light, Item 11283, 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