CLA-2-85:OT:RR:NC:N1:112

Jeffrey Pransky
A-BOS limited
27 Imrie Street
Randolph, MA 02368

RE: The tariff classification of a driveway marker from China

Dear Mr. Pransky:

In your letter, which was received by this office on March 1, 2011, you requested a tariff classification ruling.

The item concerned is referred to as an LED reflective marker (Item # SL0511-R-01100). The product is a solar powered, battery-operated LED light, mounted within a red reflector housing. The reflector housing is made of plastic and measures approximately 4cm x 4cm x 11cm. It contains 1 LED light and a rechargeable battery. On top of the reflector housing is a solar panel used to charge the battery. On the bottom of the reflector housing is a “Flash/Off/Auto” switch. The reflector housing is mounted on top of a plastic post and ground stake. The entire product is 42 inches long and when staked in the ground stands approximately 36 inches tall.

This product is used to mark driveways and walkways. The LED reflective marker has three operating modes: steady on, flash or off. When the steady on or flash mode is selected this device will automatically turn on when it is dark, providing a red colored visual lighting signal.

The applicable subheading for the LED reflective marker (Item # SL0511-R-01100) will be 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus...: Other apparatus: Other”. The rate of duty will be 1.3%.

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 Steven Pollichino at (646) 733-3008.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division