CLA-2-94:OT:RR:NC:1:110

Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of solar lamps from China.

Dear Ms. Morgan:

In your letter dated February 24, 2009, you requested a tariff classification ruling.

The merchandise under consideration is a pair of solar lamps identified on the packaging as Solar Garden Torchieres, item number 341315. A sample was submitted with your ruling request and will be returned to you.

The lamps have an overall height of approximately 66 inches. The lamps are comprised of a heavy-duty 5 foot high steel lawn stake with a bronze finish topped with an open top fluted glass shade measuring approximately 7 inches high by 8 inches in diameter at its widest point. Mounted within each shade is an LED (light emitting diode) lamp. The two torchieres are connected together to a separately housed solar panel by a wire harness. The solar panel charges a rechargeable Ni-Cad battery, which provides power to the lights. The lamps are activated by either the photocell on the face of the solar panel or the on-off push-button switch located on the back. These solar lamps are designed to be placed in a garden or backyard in order to provide light to the surrounding area.

The applicable subheading for the Solar Garden Torchieres, item number 341315, 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