N267327 N2 Ruling Active

The tariff classification of a solar spot light from China

Issued August 13, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The subject merchandise is identified as the Solar Spot Light, Rite Aid item 9037445. The item is a solar powered LED stake light with an attached pivoting solar panel. The stake light is constructed predominately of molded plastic. The item measures approximately 11 inches tall. The top features an adjustable light with a clear plastic cover containing three LED lamps. The back of the solar panel features a battery compartment containing one 1.2V AA NI-CD 600MAH rechargeable battery with an on/off switch. The stake is designed for insertion into the ground. Once placed in the ground, it serves as a light for illuminating outdoor Christmas decorations.

CBP rationale

The applicable subheading for the Solar Spot Light, Rite Aid item 9037445, 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

N267327 August 13, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a solar spot light from China Dear Ms. Aldinger: In your letter dated July 28, 2015, you requested a tariff classification ruling. A sample was submitted and will be returned to you. The subject merchandise is identified as the Solar Spot Light, Rite Aid item 9037445. The item is a solar powered LED stake light with an attached pivoting solar panel. The stake light is constructed predominately of molded plastic. The item measures approximately 11 inches tall. The top features an adjustable light with a clear plastic cover containing three LED lamps. The back of the solar panel features a battery compartment containing one 1.2V AA NI-CD 600MAH rechargeable battery with an on/off switch. The stake is designed for insertion into the ground. Once placed in the ground, it serves as a light for illuminating outdoor Christmas decorations. The applicable subheading for the Solar Spot Light, Rite Aid item 9037445, 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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