The tariff classification of solar yard lights from China.

N162418 May 2, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Ave., N.W. Grand Rapids, MI 49504 RE: The tariff classification of solar yard lights from China. Dear Mr. Morse: In your letter dated April 14, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The items under consideration are described as Solar Yard Lights, item numbers 241206 and 241213. Three identical representative samples identified as “Solar powered light Art Glass Stakes” with different item numbers (240100, 240158 and a third with no item number) were submitted with your ruling request and will be returned to you. Two of the sample solar yard lights, item numbers 240100 and 240158, are comprised of a curved iron pole measuring approximately 38 inches high at their tallest point. At one end of each stake are three metal prongs designed to securely embed the fixture into 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 an integrated LED (light emitting diode) lamp. A flip out solar panel with a light sensor and on/off push-button switch is attached to the side of the pole. The solar panel charges the lights internal battery in sunlight providing power to the lamp for up to 8 hours. The sensor automatically turns the lamp on at night and off during the day. The applicable subheading for the Solar Yard Lights, item numbers 241206 and 241213 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