The tariff classification of a solar-powered lamp from China.

NY L80274 November 5, 2004 CLA-2-94:RR:NC:1:108 L80274 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a solar-powered lamp from China. Dear Ms. Marcoux: In your letter dated October 11, 2004, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a solar-powered lamp which is referred to as the “Lantern Solar Garden Light” (sku number 27740). This lamp is stated to measure approximately 19 ½ inches in height by 7 inches wide. It features a square-shaped plastic body, simulating the top portion of a lamppost, that features glass panels incorporated with plastic window frame-like overlays. Its top portion has a solar panel that incorporates a PCB board, noting two rechargeable batteries situated below the solar panel. Its interior has an LED light within a cylindrical-shaped plastic housing. This solar lamp is stated to have a plastic square pedestal with a plastic stake for securing to the ground. It is noted that this solar-powered light, featuring an auto/off switch, recharges during the day for illuminating a walkway, driveway, or garden at night. The applicable subheading for this solar-powered lamp will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 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