NY 865681: The tariff classification of a solar lighting system fromCanada.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                        
                                   NY 865681

                                   August 09, 1991

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

CATEGORY:  Classification

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.

                                    
                                   Sincerely,

                                   
  

                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport