CLA-2-39:OT:RR:NC:N4:422
Ms. Michelle Klein
Fourstar Group USA, Inc.
925 Grant Street
Akron, OH 44311
RE: The tariff classification of solar stake lights from China.
Dear Ms. Klein:
In your letter dated September 24, 2018, you requested a tariff classification ruling.
You submitted two styles of solar stake lights.
The first sample identified as item number 11030834M, the “Pineapple Solar Stake Light,” depicts a three dimensional yellow plastic pineapple with a green crown set on a pointed plastic stake, measuring approximately 12” in length, to be inserted into loose soil in the garden. The battery-powered, light-up pineapple solar stake measures approximately 4” in height and 3” diameter at its widest point. It has a 1” square solar panel on top. The base of the stake contains a 1.2 volt /AAA rechargeable battery, which is charged by the solar panel.
The second sample identified as item number 11030834, the “Flamingo Solar Stake Light” depicts a three dimensional pink flamingo set on a pointed plastic stake, measuring approximately 12” in length, to be inserted into loose soil in the garden. The battery-powered, light-up flamingo solar stake measures approximately 4.5” in height and 4” in length. It has a 1” square solar panel on the right side. The base of the stake contains a 1.2 volt /AAA rechargeable battery, which is charged by the solar panel.
These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the plastic pineapple or flamingo can still be used as a decoration. Therefore, it is the opinion of this office that the plastic pineapple or flamingo provides these items with the essential character within the meaning of GRI 3(b).
Your samples will be returned.
The applicable subheading for the item number 11080834M, the “Pineapple Solar Stake Light,” and item number 11080834, the “Flamingo Solar Stake Light,” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” 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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division