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N258632 N2 Ruling Active

The tariff classification of solar powered lights from China

Issued November 18, 2014 by U.S. Customs and Border Protection.

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N2 N258632 (November 18, 2014)

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The prospective importation is identified as the “Solar Hummingbird with Ball,” Rite Aid item number 9034626. Item number 9034626 is comprised of two styles of LED lights. The lights measure approximately 10 inches tall and 5.5 inches in diameter at its widest point. They are comprised of a flower pot made of poly resin supporting a transparent crackled glass globe atop. The globe contains an LED lamp and decorated with a lily-like curved flower plant, which is extended from the flower pot on one side. The flower pot also contains a solar panel on the side and an on/off push-button switch at the bottom. The two styles are identical in all aspects except for the flowers and the flower pot colors. The holders are specifically designed for placement onto any flat surface providing an unobstructed light illumination.

CBP rationale

The applicable subheading for the Rite Aid item number 9034626, 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.

Full text

N258632 November 18, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of solar powered lights from China Dear Ms. Aldinger: In your letter dated October 13, 2014, you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you. The prospective importation is identified as the “Solar Hummingbird with Ball,” Rite Aid item number 9034626. Item number 9034626 is comprised of two styles of LED lights. The lights measure approximately 10 inches tall and 5.5 inches in diameter at its widest point. They are comprised of a flower pot made of poly resin supporting a transparent crackled glass globe atop. The globe contains an LED lamp and decorated with a lily-like curved flower plant, which is extended from the flower pot on one side. The flower pot also contains a solar panel on the side and an on/off push-button switch at the bottom. The two styles are identical in all aspects except for the flowers and the flower pot colors. The holders are specifically designed for placement onto any flat surface providing an unobstructed light illumination. The applicable subheading for the Rite Aid item number 9034626, 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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