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NY L88753

November 25, 2005

CLA-2-94:RR:NC:1:108 L88753


TARIFF NO.: 9405.40.8000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of a solar light/thermometer combination from China.

Dear Mr. Hoffacker:

In your letter dated November 1, 2005, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample, measuring about 40 inches in length, is a battery-operated solar-LED plastic-garden light that is incorporated atop a plastic-jumbo thermometer (item number TSL2006). This composite article is secured to the ground by means of four metal stakes, which are designed to be inserted into the bottom of the article. The lamp portion has a clear-translucent cylindrical body with a upward-curving round-shaped black-colored top and bottom, while the thermometer is encased within a clear-transparent cylindrical housing with a black-colored cylindrical base.

It has been determined that there is no one component that imparts the essential character of this article, and therefore, in reference to General Rule of Interpretation 3 (c), this merchandise will be classified under the heading (in this instance heading 9405, HTS) which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for the solar light/thermometer combination will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittingsnot elsewhere specified or includedOther electric lamps and lighting fittings: Other than of base metal. The rate of duty will be 3.9 percent ad valorem.

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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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