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

Ms. Sheri L. Breit
Buscemi Co., International LLC
317 S. Isis Avenue
Suite 201
Inglewood, CA 90301

RE: The tariff classification of street lights, exterior lighting, and a hazard sign from Taiwan.

Dear Ms. Breit:

In your letter dated October 7, 2009 you requested a tariff classification ruling on behalf of your client, Eclipse Solar.

The merchandise under consideration are the 64W LED Street Lamp, item number ES-64W9LSt 1A; the Solar Road Lamp Panel Type 1, item number ES-60SL-01; the 30W LED Spot Light, item number ES-30WLSp 2C; and the Single Warning Arrow light, item number ES-5LWA-01.

The 62W LED Street Light is made of a die cast aluminum housing with a tempered glass lens, and encases 3 LED (light emitting diode) bulbs. This housing is waterproof and measures approximately 25 ½ inches long by 13 1/3 inches wide by 8 ½ inches high. It is designed to be pole-mounted for outdoor use in order to illuminate public areas.

The Solar Road Lamp Panel Type 1 is made of metal and measures approximately 25 inches long by 14 ½ inches wide by 13 4/5 inches high. Atop the unit is a solar panel, which charges an internal lead acid battery. The underside of the Solar Road Lamp feature 60 LED bulbs arranged in a grid to provide light, and is designed to be pole-mounted for outdoor use in public areas.

The 30W LED Spot Light is made of aluminum, and measures approximately 7 4/5 inches long by 6 1/5 inches wide by 13 inches high. It is an exterior building light featuring 3 LED bulbs, and is designed to be installed in a permanent, fixed position for lighting public areas. Applications include general outdoor illumination, lighting walkways, parking areas, illuminating building faces and outdoor signage.

The Single Warning Arrow Light is a non-portable, fixed along roadside, arrow indicator sign measuring approximately 23 ¾ inches long by 17 7/10 inches wide by 1 3/10 high. It features five embedded LED warning lights that flash approximately 90 times per minute, and is powered by a solar cell-charged battery.

The applicable subheading for the 64W LED Street Lamp, item number ES-64W9LSt 1A; the Solar Road Lamp Panel Type 1, item number ES-60SL-01; and the 30W LED Spot Light, item number ES-30WLSp 2C will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings including searchlights and spotlights…: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 percent ad valorem.

The applicable subheading for the Single Warning Arrow Light, item number ES-5LWA-01 will be 8530.80.0000, HTSUS, which provides for “Electrical signaling, safety or traffic control equipment for railways, streetcar lines, subways, roads, inland waterways, parking facilities, port installations or airfields…: Other equipment.” The general rate of duty will be Free.

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/.

In reference to your request for a binding ruling on the tariff classification of the 20W LED Light Tube from Taiwan under the HTSUS, the Light Tube, identified within your submission as item number ES-20WLT, is a lamp (light bulb) utilizing LED technology. This LED lamp is designed to be a replacement lamp for a 4-Foot T8 fluorescent light tube. Regarding the classification of the Light Tube, we are returning your request for this item because it has come to our attention that certain published rulings need to be reconsidered so that we do not have in force rulings that may be inconsistent with our current views. The headquarters office of Regulations and Rulings intends to initiate a notice and comment procedure pursuant to 19 U.S.C. 1625(c) to revoke or modify one or more rulings. In this manner we believe that we can best meet our obligations regarding the sound administration of the HTSUS and other Customs and related laws. See 19 C.F.R. 177.7(a). We invite you to comment on the relevant proposed modification or revocation, which will be published soon in an upcoming issue of the Customs Bulletin, available for viewing at www.cbp.gov. The notice and comment procedure typically takes 60 days from the date of publication of the proposed change before a final modified or revoked ruling is published and, other than as provided in 19 C.F.R. 177.12(e), 60 additional days before the change becomes effective. On publication of the final ruling, if you still wish you may resubmit your request for a prospective ruling to us at: CBP, National Commodity Specialist Division, One Penn Plaza, 10th Floor, New York, NY 10119. The above referenced file is administratively closed.

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