The tariff classification of an outdoor stake light from China.

N144358 February 11, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Leslie Zoe Cholula QVC 1200 Wilson Drive, MC 232 West Chester, PA 19382 RE: The tariff classification of an outdoor stake light from China. Dear Ms. Cholula: In your letter dated January 21, 2011, you requested a tariff classification ruling. The merchandise under consideration is described as the “11” Bird Cage Lantern with Timer & 30” Sheppard’s Hook” [sic], item number H191241. The lantern consists of an iron frame, hexagonal in shape with 6 clear glass panels, measuring approximately 11 inches high, within which is permanently mounted a pillar-style LED (light emitting diode) candle. On the bottom of the housing is a compartment for the 3 “C” batteries necessary to power the light, as well as a three-position slide switch with settings for “on”, “off”, and “timer.” The timer setting automatically switches the light off after a 6-hour interval, then back on again after 18 hours. Atop the lantern is a hook designed to suspend it from the included stake. The stake is made of wrought iron in the shape of a shepherd’s crook, measures approximately 30” high, and is designed to be inserted into the ground. In your ruling request you suggest classification of the “11” Bird Cage Lantern with Timer & 30” Sheppard’s Hook” in 9405.20.6010, Harmonized Tariff Schedule of the United States (HTSUS), as a household electric table, desk, bedside, or floor-standing lamp. However, this light is designed to be staked in the ground, not placed on a table, desk, bedside or floor. Therefore, classification in 9405.20.6010, HTSUS is precluded. The applicable subheading for the “11” Bird Cage Lantern with Timer & 30” Sheppard’s Hook,” item number H191241, 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