The tariff classification of an illuminated paver from China.

N171915 July 14, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Aizan C. Dejean Pave Light Depot, LLC 11 SW 5th Court Pompano Beach, FL 33060 RE: The tariff classification of an illuminated paver from China. Dear Mr. Dejean: In your letter dated June 14, 2011, you requested a tariff classification ruling. The item under consideration is identified as a Glass Solar Brick Paver with LED Lighting. A sample labeled “Éclairage LED” which is French for “Lighting LED” was submitted with your request. The representative sample measure approximately 4 by 4 inches square by 2 inches thick and resembles a textured brick paver stone. It consists of a ½ inch thick industrial glass weather-proof housing covering a light emitting diode (LED) module with 4 LEDs, a solar panel, rechargeable Nickel-cadmium battery, a photoelectric switch and a push-button on/off switch. The solar panel recharges the battery during the day for up to 8 hours of continuous light overnight. The photoelectric switch automatically turns the light on at dusk and off at dawn. The LED lighting paver is designed for replacing pavers in order to illuminate the outline of a driveway or walkway around the household area. It will be available in three other sizes to match other brick paver designs (6 inch square brick, 4 inch by 8 inch rectangular brick and a 6 inch by 9 inch rectangular brick) all measuring 2 inches thick. The applicable subheading for the Lighting LED Paver 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