The tariff classification of outdoor power stake photocell timer and outdoor mechanical photocell timer from China

N025508 April 8, 2008 CLA-2-91:OT:RR:NC:1:114 CATEGORY: Classification TARIFF NO.: 9107.00.4080, 9107.00.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of outdoor power stake photocell timer and outdoor mechanical photocell timer from China Dear Mr. Crago: In your letter dated March 20, 2008, you requested a tariff classification ruling. Samples of the outdoor power stake timer and the outdoor mechanical timer were submitted with the ruling request. Item number A014GA00645 is identified as the 3-outlet outdoor power stake photocell timer. The outdoor power stake photocell timer is housed in a green plastic case. To be protected from the rain, the timer control is housed in a clear rain-tight housing. The outdoor power stake photocell timer is grounded for use with 3-outlets with waterproof hinged covers. The functions performed by the outdoor power stake photocell timer include automatically turning lights on at dusk, multiple timer settings from 2 to 8 hours or from dusk to dawn. A 6 foot heavy duty 14/3 power cord is included. The outdoor power stake photocell timer is valued over $5 each. The outdoor power stake photocell timer is packaged in a blister pack, with a cardboard insert, ready for retail sale. Item number A014GA00647 is identified as the 24 hour outdoor mechanical photocell timer. The outdoor mechanical photocell timer is housed in a green plastic case. The outdoor mechanical photocell timer is suitable for all weather conditions. The functions performed by the outdoor mechanical photocell timer include automatically turning lights on at dusk, multiple timer settings from 2 to 8 hours or from dusk to dawn. The outdoor mechanical photocell timer is valued not over $5 each. The outdoor mechanical photocell timer is packaged in a blister pack, with a cardboard insert, ready for retail sale. The applicable subheading for the outdoor power stake timer will be 9107.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for time switches with clock or watch movement or with synchronous motor; valued over $5 each. The rate of duty will be 45 cents each plus 6.4 percent ad valorem plus 2.5 cents per jewel. The applicable subheading for the outdoor mechanical photocell timer will be 9107.00.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for time switches with clock or watch movement or with synchronous motor; valued not over $5 each; other. The rate of duty will be 15 cents each plus 4 percent ad valorem plus 2.5 cents per jewel.           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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division