The tariff classification of a lighted stepping stone from China.

N007193 March 6, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Cathy Bonadonna Bed Bath & Beyond 650 Liberty Ave. Union, NJ 07083 RE: The tariff classification of a lighted stepping stone from China. Dear Ms. Bonadonna: In your letter dated February 12, 2007, you requested a tariff classification ruling. The merchandise under consideration is described as a Solar Stepping Stone (Vendor Style #OTH-439832, SKU 14287850). A sample of the Solar Stepping Stone was provided with your ruling request and will be returned to you. The Solar Stepping Stone is a 12-inch square by 1-inch thick stepping stone constructed mainly of resins. The stepping stone features a 2¾-inch square clear plastic lens over an LED (Light Emitting Diode) light, solar panel and photoelectric switch. The solar panel recharges a single Nickel-cadmium AA size storage battery during the day for continued use of the light overnight. The photoelectric switch automatically turns the light on at dusk and off at dawn. The battery is located under the stepping stone in a weather-proof housing with an on/off switch that will disconnect power to the light, preventing it from coming on at dusk. This stepping stone is of a class or kind that will be principally used in the household area. Under the language of the Harmonized Tariff Schedule of the United States (HTSUS), Customs has determined that articles which light up but are of a decorative nature, rather than being used to provide usable light for illuminating an area, are provided for under heading 9405, HTSUS. (see HQ 965248) The applicable subheading for the Solar Stepping Stone (Vendor Style #OTH-439832, SKU 14287850) will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…not elsewhere specified or included…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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division