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M80488 M8 Ruling Active

The tariff classification of solar light from China.

Issued February 17, 2006 by U.S. Customs and Border Protection.

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M8 M80488 (February 17, 2006)

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The item in question is a solar powered light denoted as model K1338. It is made of plastic and has an on/off switch with a built-in light sensor. As a solar powered light the sensor activates the light at dusk and turns it off at daybreak. It is designed with a stake for insertion into the ground. Once placed in the ground it serves as a light for illumination.

CBP rationale

The applicable subheading for the solar powered light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other electric lamps and lighting fittings: Other.

Full text

NY M80488 February 17, 2006 CLA-2-94: RR: NC: 1:108 M80488 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Upendra Thapaliya Potpourri Group, Inc. 222 Mill Road Chelmsford, MA 01824 RE: The tariff classification of solar light from China. Dear Mr. Upendra: In your letter dated February 6, 2006 you requested a tariff classification ruling. The item in question is a solar powered light denoted as model K1338. It is made of plastic and has an on/off switch with a built-in light sensor. As a solar powered light the sensor activates the light at dusk and turns it off at daybreak. It is designed with a stake for insertion into the ground. Once placed in the ground it serves as a light for illumination. The applicable subheading for the solar powered light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other electric lamps and lighting fittings: Other. The 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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