CLA-2-39:OT:RR:NC:N4:421
Ms. Wendy A. Klarman
American Cargo Express
545 Dowd Avenue
Elizabeth, NJ 07201
RE: The tariff classification of a solar light stake from China
Dear Ms. Klarman:
In your letter dated May 16, 2012, on behalf of Toy Network, LLC, you requested a tariff classification ruling.
A sample was provided with your letter. The solar light stake is a decorative light. It consists of a striped plastic pole, approximately 10 inches in height, with a solar light at the top. The light functions principally to illuminate the stake but does not provide any significant illumination of the surrounding area. As you requested, the sample will be returned.
You describe the product as a holiday solar light stake and suggest classification as a Christmas festive article in heading 9505.10.4020, Harmonized Tariff Schedule of the United States (HTSUS). However, the product is not recognizable as a festive article, or even as a candy cane, as you claim. The item is simply a striped pole that resembles a barber shop pole as much as a candy cane and the red and white stripe is not a recognized festive motif. There is nothing that limits the display of this solar light stake to any particular holiday and it is suitable for year round use.
The applicable subheading for the solar light stake will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division