The tariff classification of a solar lamp from China

N239578 April 9, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a solar lamp from China Dear Ms. Schab: In your letter dated March 7, 2013, you requested a tariff classification ruling. Under consideration is the Solar Light Skeleton, Item Number 9025855. A sample was submitted with your ruling request and will be returned to you. The sample is identified as a solar lamp constructed of Polyresin material measuring approximately 15 inches in height. The oval base measures approximately 4½ by 4 inches in diameter. The lamp’s middle section features a three-dimensional decorative human skeleton standing up with a bone attached to its back. The base is decorated with six, three-dimensional human skulls. The top middle section is comprised of a bowl-like lamp head, a saucer-shaped plastic cap with a solar panel, a rechargeable battery, a LED lamp a clear lens. The LED lamp is designed to provide illumination to the surrounding area. The base enables the item to be placed onto any flat surface.  The Solar Light Skeleton, Item Number 9025855 is classifiable under subheading 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.” However this item has a three-dimensional skeleton and skulls, symbols that are closely associated with Halloween, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Solar Light Skeleton, Item Number 9025855, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free. 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division