CLA-2-94:OT:RR:NC:1:110
Ms. Pam Reeder
Evans and Wood & Co., Inc.
900 Town and Country, Suite 150
Houston, TX 77024
RE: The tariff classification of a night light from China
Dear Ms. Reeder,
In your letter dated February 22, 2013, on behalf of your client Jasco Products Company, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned to you.
The merchandise under consideration is identified as the “Night Light with Scent Diffuser”. The night light consists of a shade/cover made of ceramic, which contains a two-prong polarized plug, an on/off rocker switch and a C7 size filament lamp rated 75 W. The shade/cover is shaped as a basket and has six rectangular cutouts. The item measures approximately 4 inches tall by 3 inches in diameter at its widest point. The top of the shade/cover has a bowl-like indentation for the placement of scented paraffin/soy wax. It is stated that the night light is either imported by itself or with initial supply of paraffin/soy wax cubes packed in a retail ready clamshell package.
The night light and the paraffin/soy wax cubes consists of at least two different articles that are, prima facie classifiable in different headings. It consists of articles put up together to carry out a specific activity. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the items in question are within the term "goods put up in sets for retail sale”. General Rule of Interpretation (GRI) 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the night light imparts the essential character of the set.
The applicable subheading for the Night Light with Scent Diffuser imported/packaged with or without the paraffin/soy wax cubes 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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division