CLA-2-94:S:N:N3:227 844442

Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038

RE: The tariff classification of a solar powered "walklite" from China.

Dear Ms. Shoule:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : August 15, 1989

ON BEHALF OF : Chronar Corp.

DESCRIPTION OF MERCHANDISE : The submitted sample consists of a plastic solar powered light measuring approximately 15 inches in length and 6 1/2 inches in height with a solar panel atached to the top. The unit contains three batteries and comes with four inch high plastic digits that can be placed under the lens of the item. The article may be mounted on a wall or mailbox; a stake is provided for installation in a garden at dusk, the unit automatically turns itself on. The item is principally used as a house number light and is considered an illuminated sign for tariff classification purposes. Your item is not, as you suggest, classifiable under subheading 9405.40.80, HTS, which provides for other electric lamps and lighting fittings, because illuminated signs are more specifically provided for elsewhere in the HTS.

HTS PROVISION : Illuminated signs, illuminated nameplates and the like, other than of base metal.

HTS SUBHEADING : 9405.60.6000

RATE OF DUTY : 5.3 percent ad valorem.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport