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NY N004709




January 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a solar-powered electric light from China.

Dear Mr. Williams:

In your letter dated December 12, 2006, you requested a tariff classification ruling. Sample is being returned as requested.

The subject merchandise, based on the submitted sample, is a round-shaped plastic solar-powered light, measuring approximately 4 inches in diameter, which is referred to as “The Perfect Pumpkin® Solar Power Light.” This light incorporates a top solar panel and a built-in rechargeable battery, as well as a bottom light, which is encased within a cylindrical-plastic translucent cover that is activated by an adjacent slide-switch mechanism. Since the solar panel will absorb energy during the day, the light will automatically be activated at night if the switch is placed at the “on” position. It is noted that this electric light is specifically designed to be incorporated into the upper portion of a pumpkin or Jack-O’-Lantern by using the provided cutout template and instructions.

The applicable subheading for the Perfect Pumpkin® Solar Power Light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittingsnot elsewhere specified or includedOther electric lamps and lighting fittingsOther.” 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,

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