The tariff classification of a solar-powered lamp from China.

N104135 May 21, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Peter Salvato Import Commodity Group LTD 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a solar-powered lamp from China. Dear Mr. Salvato: In your letter dated April 28, 2010, you requested a tariff classification ruling on behalf of your client, Team Beans LLC. The merchandise under consideration is the 8” Solar Gnome Hanger, part number 2010 proto-NF-NG. A sample was submitted with your ruling request and will be returned to you. The Solar Gnome Hanger is comprised of a gnome-shaped figure made of PVC and measuring approximately 5½ inches long by 3½ inches wide by 7¾ inches high. In the belly of the gnome is situated an LED (light emitting diode) bulb under a clear glass bubble-shaped lens. On the back of the figure is a push-button on-off switch as well as a solar panel, which charges the internal battery that provides power to the LED bulb. The gnome light is also fitted with a metal ring for hanging on the included metal ground stake, which measures approximately 20½ inches high. The applicable subheading for the 8” Solar Gnome Hanger, part number 2010 proto-NF-NG 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