N192576 N1 Ruling Active

The tariff classification of a solar light box from China

Issued November 21, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The submitted sample will be returned per your request. The merchandise under consideration is described as a Solar Light Box, item number 3016317. It is an 8 inch square, 2-1/4 inch thick decorative box with two hooks at the top for hanging and a wire stand in back for placing on a tabletop, etc. The box’s back, sides and front design are made of base metal. The front features a cut out design in the shape of a sun and its rays. A sheet of plastic is placed behind this design. A solar panel is located at the top of the box and a battery compartment, including a rechargeable AA battery, is positioned inside the box and is accessible from the back. The box lights up in alternating colors when turned on. This illumination serves to create patterns of light through the ornamental cutouts of the metal box, thereby enhancing its decorative appeal.

CBP rationale

The applicable subheading for the solar light box will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other.

Full text

N192576 November 21, 2011 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids. MI 49504 RE: The tariff classification of a solar light box from China Dear Mr. Morse: In your letter dated October 26, 2011, you requested a tariff classification ruling on behalf of Meijer Distribution. The submitted sample will be returned per your request. The merchandise under consideration is described as a Solar Light Box, item number 3016317. It is an 8 inch square, 2-1/4 inch thick decorative box with two hooks at the top for hanging and a wire stand in back for placing on a tabletop, etc. The box’s back, sides and front design are made of base metal. The front features a cut out design in the shape of a sun and its rays. A sheet of plastic is placed behind this design. A solar panel is located at the top of the box and a battery compartment, including a rechargeable AA battery, is positioned inside the box and is accessible from the back. The box lights up in alternating colors when turned on. This illumination serves to create patterns of light through the ornamental cutouts of the metal box, thereby enhancing its decorative appeal. The applicable subheading for the solar light box will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be free. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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