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NY G80198

August 15, 2000

CLA-2-94:RR:NC:2:227 G80198


TARIFF NO.: 9405.40.80

Mr. Steve Kuchta
Kuehne & Nagel, Inc.
10 Exchange Place
Jersey City, NJ 07302

RE: The tariff classification of a lighting fitting from China

Dear Mr. Kuchta:

In your letter dated July 7, 2000, on behalf of HoMedics, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted, identified as AquaScape illuminated relaxation bubble light, consists of a plastic base with attached pump, a plastic base cover, an acrylic water tank with cover approximately 4 feet high and an AC adapter. The base, in addition to the pump, houses a 20 watt halogen bulb and a color wheel.

Citing Slip-Op 81-24, you maintain the item is not a lamp but a decorative and mood setting article. You suggest classification as a toy for the amusement of adults under heading 9503 or as an entertainment article under heading 9505.

The product is not a toy of heading 9503 because it is designed to decorate the home. There is no manipulative play action that would indicate use as a toy. Further, it is not similar to the exemplars provided for in the Explanatory Notes to heading 9505 that are generally non-durable in nature.

In Slip-Op 81-24, the court held that since a battery-powered fiber optic light had a negligible capacity for illuminating an area, it was not properly classifiable under item 683.80, TSUS, the precursor to subheading 8513.10.40, HTS, as a portable electric lamp with a self contained electrical source. As the AquaScape is not a portable electric lamp with a self contained electrical source, and therefore not classifiable as such, the findings in Slip-Op 81-24 are not applicable.

The applicable subheading for the AquaScape will be 9405.40.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than base metal. 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 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 212-637-7073.


Robert B. Swierupski

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