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NY A84316

July 1, 1996

CLA-2-94:RR:NC:GI: 227 A84316


TARIFF NO.: 9405.40.8000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, NY 10036-8901

RE: The tariff classification of a porcelain night light from China and Taiwan.

Dear Mr. Eisen:

In your letter dated June 3, 1996, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a porcelain night light, known as the "Angel Night Light" (item number PP 141912), which measures approximately 5 1/2 inches in height and features a night light module that is designed to be inserted into a wall receptacle. It also possesses a decorative rectangular-shape porcelain cover depicting the figure of an angel along its front exterior surface.

You state that this article should be properly classified under subheading 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. This claim is supported in noting that similar items, known as the "egg night lights," were classified in HRL 950042, dated November 18, 1991, as decorative ceramic articles, while composite articles in HRL 087038, dated August 7, 1990, consisting of artificial flowers with light bulbs were classified as artificial flowers in determining that the essential character of the articles was imparted by the flower components.

In regard to the ruling on the merchandise known as the "egg night lights," it should be noted that this descriptive wording was a misnomer. The article in question was not an "egg night light" utilized for illumination purposes but an egg-shape porcelain ornamental article that possessed an electrical cord with light bulb used to enhance its decorative appeal. Further, since the item in question is in fact a night light with decorative cover that falls within the heading of 9405, HTS, the classification is appropriately governed by GRI 1, thereby precluding consideration as a composite article (in reference to the flower/light bulb combination) under GRI 3(b). The applicable subheading for the porcelain night light, item number PP 141912, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings. The rate of duty will be 3.9 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 letter 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 212-466-5794.


Roger J. Silvestri

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