CLA-2-69:OT:RR:NC:4:428
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a decorative ceramic article from China.
Dear Mr. Stinson:
In your letter dated October 28, 2011, you requested a tariff classification ruling.
The merchandise under consideration is described as the SPL Solar Lamp, item number 9015977. A sample of the lamp was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The SPL Solar Lamp is pumpkin shaped and orange in color, and features moon and star cutouts randomly placed around its circumference. Atop the article is a solar panel used to power the internal LED (light emitting diode) bulb which, when illuminated, enhances the cutout designs and overall decorative effect of the article. You initially indicated in your ruling request that the SPL Solar Lamp is made of polyresin, plastic, and metal; in subsequent telephone conferences on November 8, 2011 and November 15, 2011, you stated that the Solar Lamp is made of ceramic, but did not indicate the type of ceramic of which it is made. Laboratory analysis has determined that the SPL Solar Lamp is made of earthenware ceramic.
In your ruling request you suggested classification of the SPL Solar Lamp in 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), as an other electric lamp or lighting fitting of other than base metal. However, this item does not meet the definition of a lamp as stipulated in New York Merchandise v. United States, Court No. 75-2-00514. It is excluded from classification in 9405 by Note 1(l) to Chapter 94, HTSUS.
The applicable subheading for the SPL Solar Lamp, item number 9015977, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division