CLA-2-94:OT:RR:NC:1:110
Mr. Aaron Cullen
Barthco Division of OHL
2200 Broening Hwy., Suite 200
Baltimore, MD 21224
RE: The tariff classification of novelty lights from China.
Dear Mr. Cullen:
In your letter dated April 22, 2011, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The items under consideration are two Pumpkin Masters, Item numbers 847698 and 847675. Samples of the Pumpkin Masters were submitted with your ruling request and will be returned to you. Both items are powered by two “AAA” size batteries and designed for placement into a carved out pumpkin (Jack-O-Lantern) to simulate a lit candle illuminating the cut-outs of the pumpkin. Item number 847698 consists of a round shaped plastic housing measuring approximately 3 inches in diameter and 1 inch high. It features three LEDs (light emitting diodes) mounted into the top center of a chrome reflective housing with a push-button on/off switch. Item number 847675 consists of a round shaped plastic housing measuring approximately 3½ inches in diameter and 1 inch high. It features a single LED mounted into the center of a chrome reflective housing. Rather than a switch, this pumpkin light features two conductive terminals protruding out the bottom of the housing. When it is inserted into the bottom of a carved out pumpkin, the two terminals form an electrical connection through the pumpkin flesh, closing an electrical circuit from the batteries to the LED lamp.
The applicable subheading for the two Pumpkin Masters, item numbers 847698 and 847675 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (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