The tariff classification of a solar-powered Christmas tree light set from China.

N009305 April 10, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.30.0010 Ms. Denise Boyer Goodship International Inc. 699 Lively Boulevard Elk Grove Village, IL 60007 RE: The tariff classification of a solar-powered Christmas tree light set from China. Dear Ms. Boyer: In your letter dated March 23, 2007, you requested a tariff classification ruling on behalf of your client, Q Marketing Group Ltd. A sample was submitted with your ruling request and will be retain by this office. The merchandise under consideration is the Solar LED Outdoor Lighting String. It consists of a 26-foot-long wire harness incorporating 60 equally spaced clear Light Emitting Diode (LED) light bulbs. One end of the string terminates in a solar cell panel. This solar cell charges an included rechargeable Nickel-Cadmium (NI-CAD) battery housed within the panel. In turn, this battery provides power to the LED bulbs. A photo cell embedded in the solar cell panel automatically activates the light string at night, and a slide switch allows the user to choose between “flashing” and “solid” settings for the bulb output. An included two-piece, 12-inch-long ground spike allows the user to anchor and position the solar panel; the LED light set may be used to decorate an outdoor Christmas tree, railing, or shrubs. The LED light string, solar cell panel, and ground spike are packaged in a cardboard box ready for retail sale, and constitute a set as defined in General Rule of Interpretation (GRI) 3(b). The LED light string provides the essential character of this product. The applicable subheading for the Solar LED Outdoor Lighting String will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Lighting sets of a kind used for Christmas trees: Miniature series wired sets.” The general rate of duty will be 8 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