The tariff classification of LED lighted fencing from China

N249351 February 4, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. Jose Gonzalez HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of LED lighted fencing from China Dear Mr. Gonzalez: In your letter dated December 26, 2013, you requested a tariff classification ruling. The sample provided with your letter is described as plastic solar LED lighted fencing, Vendor item 191-4SF01/4-K. It consists of four sections of interlocking fencing, each measuring approximately 24 inches in length by 10 inches in height. The plastic is molded to incorporate two stakes in each section to secure the fence to the ground. Each section includes three tiny LED lights interspersed at intervals in the decorative scrollwork, with the wiring hidden in recesses in the back of the fence. The wiring is continuous, linking the four sections of fencing together, with the end of the wiring entering a solar powered box mounted on a hollow rod. A stake is included to secure the rod to the ground. You suggest classification in subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. The lights give only the most minimal illumination. They help to define the borders of the fencing, but give negligible illumination to the surrounding area. The sample is being returned as you requested. The applicable subheading for the solar LED lighted fencing will be 3925.90.0000, HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division