The tariff classification of a solar light from China.

N161235 April 28, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue, N.W. Grand Rapids, MI 49504 RE: The tariff classification of a solar light from China. Dear Mr. Morse: In your letter dated April 12, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The merchandise under consideration is a Porcelain Solar Yard Light, Item Number G300289-2S. Two samples were submitted with your ruling request and will be returned to you. The Porcelain Solar Yard Light is constructed of a combination of porcelain and plastics in the form of a mushroom. It features a mushroom top made of porcelain measuring approximately 7 inches in diameter and 4 inches tall. The mushroom top rests on top of a clear plastic diffuser in the form of a bowl measuring approximately 4 inches in diameter by 1½ inches tall. Within the top is a solar panel with a push-button switch connected to a printed circuit board incorporating two light emitting diodes (LED). The mushroom and diffuser sit on a replica mushroom stem measuring approximately 8 inches tall with a tapered diameter of approximately 1½ to 2 inches. This brings the overall height of the yard light to approximately 13½ inches. Included with the garden light is a three prong metal stake that screws into the bottom of the mushroom stem for securing the garden light into the ground. The solar panel charges an internal battery during daylight hours. At dusk the yard light will automatically illuminate the surrounding area below the mushroom providing light to a walkway, patio, or garden.The applicable subheading for the Porcelain Solar Yard Light, Item Number G300289-2S 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