CLA-2-94:OT:RR:NC:N1:110
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a post light from China
Dear Mr. Stinson:
In your letter dated August 19, 2013, you requested a tariff classification ruling.
The sample submitted with your request is identified as a “Solar Mosaic Post Light”, Mfg. Item Number 12217570S. The item is a light stake designed to be inserted into the ground along pathways, walkways, driveways or gardens. The Post Light is comprised of a light head, a post and a ground stake. Inside the light head there is a white LED lamp (bulb), powered by one “AA” NI-CD rechargeable battery (included). The top of the light head contains an amorphous solar panel. The Post Light is constructed from multiple materials: a stainless steel top and bottom, a glass/mosaic center and a plastic stake. The sample is being returned as you requested.
The Post Light is composed of different materials and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, the stainless steel is the predominant constituent material by cost, which imparts the essential character to the good.
The applicable subheading for the Solar Mosaic Post Light, Mfg. Item Number 12217570S will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.
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 (646) 733-3016.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division