The tariff classification of solar powered lights from China

N258836 November 20, 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. The merchandise under consideration is identified as the Solar Light Decors, Rite Aid Item 9034501. The Solar Light Decors are three statuettes in the form of a crocodile, a bear and a hedgehog. The body of the animals are made of resin and stone powder; they measure approximately 5 inches wide by 4 inches deep by 5.5 inches tall at the widest points. The eyes of the animals are round shaped LED (light emitting diode) lamps with reflectors and clear lenses. The eyes measure approximately 1.25 inches in diameter and project a steady beam of bright light. Power is provided by a rechargeable battery that is charged by a solar photocell panel that is installed in the back of light. The light is recommended for a garden décor and may be placed onto any flat surface. The applicable subheading for the Solar Light Decors, Rite Aid Item 9034501, 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