CBP Ruling R01839 — The tariff classification of a solar-powered lantern with metal supports from C…

Tariff classification

Headings: 9405

Product description

The subject merchandise, based on the submitted information, is referred to as the “4 in 1 Solar Powered Tiki Light” (item number 818715). This merchandise, found to be of base metal (non-brass), consists of the following: a battery-operated solar lantern that is composed of a hexagonal housing with translucent panels and a top portion incorporating solar-cell panels and a finial (or a hoop-shaped replacement finial); two metal tiki spikes, measuring approximately 41 and 61 inches in height, which have a top portion designed to hold the above solar lantern; and a metal shepard’s hook, measuring approximately 26 inches in height, which will also hold the above solar lantern. It is advertised that this solar lantern can be used on the two different-sized tiki spikes, on the shepard’s hook with use of the hoop-shaped finial, or on a table without the metal spikes or shepard’s hook. It is stated that the batteries are included in the lantern at the time of importation.

CBP rationale

The applicable subheading for this solar-powered lantern with metal supports will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittings…not elsewhere specified or included…Other electric lamps and lighting fittings: Of base metal: Other than of brass.

Full text

NY R01839 May 17, 2005 CLA-2-94:RR:NC:1:108 R01839 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Mr. Billy Gwin Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a solar-powered lantern with metal supports from China. Dear Mr. Gwin: In your letter dated April 22, 2005, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is referred to as the “4 in 1 Solar Powered Tiki Light” (item number 818715). This merchandise, found to be of base metal (non-brass), consists of the following: a battery-operated solar lantern that is composed of a hexagonal housing with translucent panels and a top portion incorporating solar-cell panels and a finial (or a hoop-shaped replacement finial); two metal tiki spikes, measuring approximately 41 and 61 inches in height, which have a top portion designed to hold the above solar lantern; and a metal shepard’s hook, measuring approximately 26 inches in height, which will also hold the above solar lantern. It is advertised that this solar lantern can be used on the two different-sized tiki spikes, on the shepard’s hook with use of the hoop-shaped finial, or on a table without the metal spikes or shepard’s hook. It is stated that the batteries are included in the lantern at the time of importation. The applicable subheading for this solar-powered lantern with metal supports will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittings…not elsewhere specified or included…Other electric lamps and lighting fittings: Of base metal: Other than of brass. The rate of duty will be 6 percent ad valorem. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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