The tariff classification of solar lights from China.

N032857 July 28, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of solar lights from China. Dear Mr. Crago: In your letter dated July 3, 2008, you requested a tariff classification ruling. The merchandise under consideration is a Garden Solar Light, Item Number A026OA02794. The Garden Solar Light will be available in two assorted gnome designs. A sample of one was submitted with your ruling request and will be returned to you. The gnome garden solar light is constructed of agglomerated stone with the overall dimensions measuring approximately 9.8 inches tall by 7.2 inches wide and 6 inches deep. The gnome statue measures approximately 5 inches tall and sits on top of a bucket resting on its side. Mounted in the opening of the bucket is a spotlight consisting of a light emitting diode (LED) in the center of a highly polished reflector situated behind a clear plastic lens measuring approximately 2 inches in diameter. On the opposite side of the bucket is a solar panel, which charges an included “AA” NI-CD rechargeable battery, providing 6-8 hours of light from a full charge. On the bottom of the agglomerated stone structure is the battery holder with a push-button on/off switch. When the push-button is depressed, the spotlight projects a beam of light outwards from the structure rather than illuminating the article itself. The applicable subheading for the Garden Solar Light, Item Number A026OA02794 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: 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