CBP Ruling N004709 — The tariff classification of a solar-powered electric light from China.

Tariff classification

Headings: 9405

Product description

Sample is being returned as requested. The subject merchandise, based on the submitted sample, is a round-shaped plastic solar-powered light, measuring approximately 4 inches in diameter, which is referred to as “The Perfect Pumpkin® Solar Power Light.” This light incorporates a top solar panel and a built-in rechargeable battery, as well as a bottom light, which is encased within a cylindrical-plastic translucent cover that is activated by an adjacent slide-switch mechanism. Since the solar panel will absorb energy during the day, the light will automatically be activated at night if the switch is placed at the “on” position. It is noted that this electric light is specifically designed to be incorporated into the upper portion of a pumpkin or Jack-O’-Lantern by using the provided cutout template and instructions.

CBP rationale

The applicable subheading for the Perfect Pumpkin® Solar Power Light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included…Other electric lamps and lighting fittings…Other.

Full text

N004709 January 9, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a solar-powered electric light from China. Dear Mr. Williams: In your letter dated December 12, 2006, you requested a tariff classification ruling. Sample is being returned as requested. The subject merchandise, based on the submitted sample, is a round-shaped plastic solar-powered light, measuring approximately 4 inches in diameter, which is referred to as “The Perfect Pumpkin® Solar Power Light.” This light incorporates a top solar panel and a built-in rechargeable battery, as well as a bottom light, which is encased within a cylindrical-plastic translucent cover that is activated by an adjacent slide-switch mechanism. Since the solar panel will absorb energy during the day, the light will automatically be activated at night if the switch is placed at the “on” position. It is noted that this electric light is specifically designed to be incorporated into the upper portion of a pumpkin or Jack-O’-Lantern by using the provided cutout template and instructions. The applicable subheading for the Perfect Pumpkin® Solar Power Light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included…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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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