CLA-2-94:OT:RR:NC:N4:110
Mr. Joseph Stinson
Omni Global Sourcing Solutions, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a solar powered light from China
Dear Mr. Stinson:
In your letter dated September 26, 2014, you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you.
The Rite Aid Item Number 9034606 is described as a column with crackle ball s/3. The light measures approximately 8.5 inches tall and 4.5 inches in diameter at its widest point. The light is constructed of Poly-limestone body depicting a castle. The body contains a solar panel on the side, an on/off push-button switch at the bottom and a single LED lamp at the top. The crackle glass globe (ball) covers the LED lamp that is located on the top. It is stated that the item is intended for outdoor garden decoration. The crackle glass globes (balls) are available in three different tinted colors of yellow, red or blue with matching colors of LED lamps (bulbs). Each light includes one AA 1.2 V 300M battery, which is wrapped by Poyform and packaged in a brown box.
You proposed classification in subheading 7013.99.8000, Harmonized Tariff Schedule of the United States (HTSUS) as “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other glassware: Other: Other: Other: Other.”
Note 1(e) to Chapter 70 and Note 1(k) to Section XV excludes articles of Chapter 94 or lamps of heading 9405 form classification in Chapter 70. This item is more specifically provided for in Chapter 94 therefore, subheading 7013.99.8000, HTSUS, would not be applicable.
The applicable subheading for the Rite Aid Item Number 9034606, will be 9405.40.8000, 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division