The tariff classification of solar lamps from China. Correction to Ruling Number N122980.

N126856 October 14, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Elizabeth Tobin Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of solar lamps from China. Correction to Ruling Number N122980. Dear Ms. Tobin: This replaces Ruling Number N122980, dated September 28, 2010, which contained a clerical error. The tariff number in the body of the letter did not match the tariff number posted on the top of the ruling letter. A complete corrected ruling follows. In your letter dated September 9, 2010, you requested a tariff classification ruling. The merchandise under consideration is described as Metal and Glass Decorative Solar Light Stakes, item number 545495. A representative sample was submitted with your ruling request and will be returned to you. This decorative solar light stake is comprised of a curved iron pole measuring approximately 38 inches high at its tallest point. At one end of the stake are three metal prongs designed to embed this fixture in the ground; at the other end, four stylized metal leaves extend from the top of the pole to partially cover a bell-shaped glass shade that measures approximately 5½ inches long by 4¾ inches in diameter at its widest points. Light is provided by the integrated LED (light emitting diode) lamp. A solar panel attached to the side of the pole charges the lamp’s internal battery, and also provides an on-off push-button switch used to control the light. In your ruling request you suggest classification of the Metal and Glass Decorative Solar Light Stakes under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), as other electric lamps and lighting fittings of a material other than base metal. However, this fixture is similar in design to an outdoor walkway or post lamp, which has historically been classified by the material that imparts the essential character of the lamp. The metal structure of the Metal and Glass Decorative Solar Light provides the essential character of this lamp. The applicable subheading for the Metal and Glass Decorative Solar Light Stakes, item number 545495, will be 9405.40.6000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 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