The tariff classification of a solar lamp from China.

N128877 November 9, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Rd. Philadelphia, PA 19111 RE: The tariff classification of a solar lamp from China. Dear Mr. Stinson: In your letter dated October 21, 2010, you requested a tariff classification ruling. The merchandise under consideration is a solar powered lamp, which is referred to as the SGD Solar Frog. A sample of the Solar Frog was submitted with your ruling request and will be returned to you. The submitted sample is identified as Item No. CA64932 and resembles a small lamppost. It features a round-shaped base with a lamppost resembling green narrow leaf cattails (Typha) and a standing frog made of polyresin and calcium carbonate. It measures approximately 14 inches in height by 6½ inches in diameter at the top and 4½ inches in diameter at the base. At the top of the post is a bowl-shaped clear plastic diffuser which incorporates a single light emitting diode (LED). The top of the diffuser has a clear plastic dome over a solar panel connected to a printed circuit board (PCB) with a rechargeable NI-CD battery and an on/off slide switch. From the information you provided, the Solar Frog is designed for outdoor lighting in a garden, patio or walkway. The applicable subheading for the SGD Solar Frog, Item No. CA64932, 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division