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NY 865681

August 09, 1991

CLA-2-94:S:N:N3D:227 865681


TARIFF NO.: 9405.40.8000

Mr. Gary Brunell
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of a solar lighting system from Canada.

Dear Mr. Brunell:

In your letter dated July 31, 1991, on behalf of your client, I.C.P. Canada, Inc., you requested a tariff classification ruling.

The merchandise at issue is a solar powered decorative lighting system, known as the "Light Fantastic", which is stated to be composed of plastics and designed for mounting directly onto gateposts and walls. It is noted that this item absorbs light from the sun during the day and uses that power to create light after dusk.

The applicable subheading for the "Light Fantastic" will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittings...and parts thereof, not elsewhere specified or included...other electric lamps and lighting fittings: other. The rate of duty will be 3.9 percent ad valorem.

Goods classifiable under subheading 9405.40.8000, HTS, which have originated in the territory of Canada, will be entitled to a 2.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon com- pliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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