CLA-2-95:OT:RR:NC:N4:425
Mr. Ted Conlon
Fourstar Group USA Inc.
189 Main Street, Ste. 31
Milford, MA 01757
RE: The tariff classification of a solar stake light from China.
Dear Mr. Conlon:
In your letter dated March 4, 2019, you requested a tariff classification ruling.
You submitted a sample of item # 11030648M, Solar Santa Stop Here Stake, which is a small plastic stake with a flat edged base for insertion into loose soil. The top of the stake has an attached red stop sign with the words, “SANTA STOP HERE.” There is a small bulb inside the top of the stake that is powered by a 1.2 volt AAA battery, which is charged by a solar panel on the top of the stop sign. When charged, the stop sign is illuminated.
Although referred to as a “light” in its advertising, this article only utilizes light purely for its decorative effect to illuminate the stop sign and its wording. Any useful lighting, if any, is only incidental to use of the article as a decoration.
The applicable subheading for item # 11030648M will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free
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 https://hts.usitc.gov/current.
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 Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division