CLA-2-94:OT:RR:NC:N4:110
Ms. MaryJane Rose
Kaper II, Inc.
2212 Parrott Way
Kelso, WA 98626
RE: The tariff classification of a safety light/night light from China
Dear Ms. Rose:
In your letter dated October 13, 2014, you requested a tariff classification ruling.
The item under consideration is identified as the Multipurpose Safety Light/night light.
The item is identified as the Multipurpose Safety Light/Night Light. The item consists of two units, an induction charging base and a light. The induction charging base measures approximately 4 inches deep by 2½ inches high. The ring-shaped induction charger is made of plastic and contains a two-prong metal plug for plugging into a wall outlet. The light has a cylindrical plastic body measuring approximately 4½ inches long by ½ in diameter. The light contains 4 LED lamps, 3 for the safety light and 1 for the orange-color night light. One end of the light features 3 LED bulbs with a reflective backing and a clear lens. This end will function as the mini hand held safety light. The other end of this unit has a single LED bulb with a see-through orange cover, which will allow the LED to emit an orange light/glow. This end will function as a nightlight while resting on the induction charging base. There is an On, Off and Auto slide switch on the housing. The light must rest on the induction charging base to be charged and to enable it to function as a steady-on night light, or to automatically turn on the night light during a power outage. It is stated that the light with the induction charging base are packaged and imported together.
In your ruling request, you suggested classifying the induction charging base separately from the light under subheading 9405.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), as plastic parts of lamps and lighting fittings.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs 1 through 5. GRI 3(b) states that: When, by application of Rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows: Mixtures, composite goods consisting or different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In accordance with GRI 3(b), the Multipurpose Safety Light/Night Light (i.e. the light and the induction charging base) meet the definition of "goods put up in sets for retail sale" with the light clearly providing the essential character of this set. Therefore, your proposed classification of the set in two separate subheading is inappropriate.
The applicable subheading for the Multipurpose Safety Light/Night Light will be 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division