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NY N018409

October 24, 2007



TARIFF NO.: 9405.40.8000

Mr. Craig Dvorak
Henri Studio LLC
1250 Henri Drive
Wauconda, IL 60084

RE: The tariff classification of fountain light kit from China.

Dear Mr. Dvorak:

In your letter dated October 8, 2007 you requested a tariff classification ruling.

The merchandise under consideration is an LED Fountain Light designed for use with decorative fountains or fish ponds. A sample of the fountain light kit was submitted with your ruling request and is identified as Model No. AB871L Underwater Light With Transformer. The sample is packaged together with the light, 4 color lens, power unit and spike.

The LED (Light Emitting Diode) fountain light is a watertight submersible light fixture consisting of a cylinder-shaped plastic housing measuring approximately 3 inches tall with an outside diameter of 2 inches. The top half of the housing features 12 LEDs under a clear plastic lens. This top half is hinged from the base so it can be adjusted to direct the light in either direction. A 20-foot, 2-conductor cable connects the fountain light to a photoelectric switch encased in a plastic weatherproof housing with attachable spike for anchoring into the ground. A second cable from the photoelectric switch measuring approximately 6 feet long features a threaded connector designed to complete a weatherproof connection into the outdoor power unit. The power unit is a step down transformer providing the fountain light with 12 Volts (V) of power from a standard household 120V GFCI (Ground Fault Circuit Interrupter) protected receptacle. Four plastic lenses of red, yellow, blue and green are provided with the kit and snap into place over the clear lens for a different effect.

As stated above, the LED Fountain Light is packaged together with the light, 4 color lens, power unit and spike. This kit meets the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The LED light clearly provides the essential character of this kit.

The applicable subheading for the LED Fountain Light Kit, Model No. AB871L, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings: Other electric lamps and lighting fittings: Other.” 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.


Robert B. Swierupski

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