The tariff classification of an LED lamp from China.

N202501 February 17, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Alice Liu Atico International USA Inc. 501 S. Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of an LED lamp from China. Dear Ms. Liu: In your letter dated February 1, 2012, you requested a tariff classification. The merchandise under consideration is the Styrofoam Stoneface Garden Solar Light, Item Number A026OA06926. From the information that you have provided, the Styrofoam Stoneface Garden Solar Light consists of a stylized stone head with a moss covered texture. It is made of Styrofoam and measures approximately 14¾ inches wide by 8? inches deep by 10½ inches tall at their widest points. The eyes are two round shaped LED (light emitting diode) lamps with a reflector and clear lens. The eyes measure approximately 1½ inches in diameter and project a steady beam of bright light. Power is provided by one “AA” size rechargeable battery that is charged by a solar photocell panel installed in the back of lamp. The lamp is marketed for outdoor use around the household and may be placed onto any flat surface. The applicable subheading for the Styrofoam Stoneface Garden Solar Light, Item Number A026OA06926, 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, (for) Thomas J. Russo Director National Commodity Specialist Division