The tariff classification of pathway lights from China.

N008332 March 21, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Michael D. Mason LTD Commodities LLC 2800 Lakeside Drive Bannockburn, IL 60015 RE: The tariff classification of pathway lights from China. Dear Mr. Mason: In your letter dated March 8, 2007 you requested a tariff classification ruling. The merchandise under consideration is two sets of pathway lights identified as “The Giant Christmas Lightbulb Set,” Style NL2-MLT, and “The Giant Mitten Snowflake Lawn Light Set,” Style NL2-XMS. Both sets are manufactured of plastic and are designed to light up walkways and pathways. They are durable, shatterproof and weatherproof. Plastic stakes from 9½ to 11 inches high are provided for each light, which provides an easy installation into the ground. Samples of both sets were submitted with your ruling request and will be returned to you. The Christmas Lightbulb Set consists of four individual lights with a plastic base and different color lenses that resemble light bulbs and lamp-holders similar to the classic C7 and C9 lamps. The lights measure over 11 inches tall and are 4 inches wide at their widest point. A single C6 transparent lamp with a candelabra base illuminates each light. They are wired approximately 12 inches apart and the last light on the string has a 6 foot power cord rated for 120 Volts and 5 Amps. The Giant Mitten Snowflake Lawn Light Set is similar to the Christmas Lightbulb Set in size and construction. This set consists of four individual lights with plastic bases and different color mitten shaped lenses. The mitten lights measure over 8 inches tall and are over 6 inches wide at their widest point. A single C6 transparent lamp with a candelabra base illuminates each light. They are wired approximately 18 inches apart and the last light on the string has a 6 foot power cord rated for 120 Volts and 5 Amps. The applicable subheading for The Giant Christmas Lightbulb Set, Style NL2-MLT and The Giant Mitten Snowflake Lawn Light Set, Style NL2-XMS 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