The tariff classification of a post and path light from China.

N192155 November 22, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000; 9405.40.8000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a post and path light from China. Dear Mr. Morse: In your letter dated November 2, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The items under consideration are the Pagoda II Solar Post Light, Item # 178201-084 and a Mosaic Solar Light, Item # 8776060-MXM4. Samples of the lights were submitted with you ruling request and will be returned to you. The Mosaic Solar Light is a light stake designed for inserting into the ground along pathway, walkways, driveways or gardens. It is comprised of a light head, post and plastic ground stake. The light head consists of an inverted cone-shaped mosaic glass lens measuring approximately 3 inches tall with a flat round metal top measuring approximately 1¼ inches tall by 3 inches in diameter. Within the light head is a solar panel, photocell, lamp and rechargeable battery. The light head rests atop a metal tubular post measuring approximately 6 inches tall by ¾ inches in diameter. The Pagoda II Solar Post Light is a light designed to be attached to deck posts and railings. It consists of a square plastic base measuring approximately 4 inches by 4 inches by 1? inches tall with two mounting ears and a removable light head. The light head consists of a square plastic base measuring approximately 3 inches by 3 inches with a clear plastic lens expanding upwards 1½ inches to the plastic top. The top is pyramid shaped measuring approximately 6 inches square by 1½ inches tall and contains two solar panels, a photocell, lamp and rechargeable battery. The applicable subheading for the Mosaic Solar Light, Item # 8776060-MXM4 will be 9405.40.6000, Harmonized Tariff Schedule of the United States (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. The applicable subheading for the Pagoda II Solar Post Light, Item # 178201-084 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