CLA-2-70:OT:RR:NC:N2:226
Ms. Mary Brinkman
Kohl’s Department Stores
N56 W17000 Ridgewood Drive-South Dock
Menomonee Falls, WI 53051
RE: The tariff classification of a decorative solar light from Taiwan.
Dear Ms. Brinkman:
In your letter dated September 5, 2014, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a decorative solar light. A sample was submitted with your ruling request and will be returned to you.
The decorative solar light is in the shape of a mason-style clear glass jar which measures approximately 6.13 inches high by 3.88 inches in diameter at its widest points, and has a metal handle. The top of the jar lid features an inset solar panel which is used to charge the rechargeable battery stored in the jar lid. The batteries in turn power a color-changing light emitting diode (LED) affixed to the underside of the jar lid, which is controlled by a push-button on-off switch. Inside the jar are sand and seashells which may be arranged in an attractive manner. The color-change light does not provide illumination to the surrounding area, but merely enhances the decorative effect of the article. From the information you provided, this decorative solar light is valued at more than $3 but not over $5 each.
In your ruling request you suggest classification of this decorative solar light in 7011.10.5000, Harmonized Tariff Schedule of the United States (HTSUS) as an open glass envelope without fittings for electric lamps. However, this item is not an open glass envelope without fittings, i.e., the glass component of an electric lamp (light bulb); rather, it is a decorative solar light.
The applicable subheading for the decorative solar light will be 7013.99.8000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): Other glassware: Other: Other: Other: Other: Valued over $3 each: Other: Valued over $3 but not over $5 each.” The general rate of duty will be 11.3 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 Nicole Sullivan at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division