N046205 N0 Ruling Active

The tariff classification of decorative garden stakes from China

Issued December 30, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise under consideration is two styles of ornamental garden stakes described in your letter as garden “illuminaries.” Each consists of a 14-1/2 inch spiral copper stake attached to a decorative copper figure. Also attached to the stake is a 1-3/4 inch diameter ornamental glass globe with embedded glow crystals resting upon a small copper plate. They are marketed under the names “Garden Critters” and “Pot Stickers.” The submitted Garden Critter “illuminary” includes a decorative copper butterfly measuring 3-1/2 inches long that appears to hover over the globe. The submitted Pot Sticker “illuminary” includes a 4-1/2 inch decorative copper star that surrounds the globe. You indicate in your letter that “During daylight the copper ornament reflects sunlight and is visually prominent while the glass globe stores energy from the sunlight and appears “as is.” During twilight the copper ornament becomes less prominent while the glass globe gives off a soft glow for up to four hours.”

CBP rationale

The applicable subheading for the decorative garden stakes will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

N046205 December 30, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Robert Stang Greenberg Traurig, LLP Attorneys at Law 2101 L Street, NW Suite 1000 Washington, D.C. 20037 RE: The tariff classification of decorative garden stakes from China Dear Mr. Stang: In your letter dated December 1, 2006, on behalf of RSR Industries, Inc., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The merchandise under consideration is two styles of ornamental garden stakes described in your letter as garden “illuminaries.” Each consists of a 14-1/2 inch spiral copper stake attached to a decorative copper figure. Also attached to the stake is a 1-3/4 inch diameter ornamental glass globe with embedded glow crystals resting upon a small copper plate. They are marketed under the names “Garden Critters” and “Pot Stickers.” The submitted Garden Critter “illuminary” includes a decorative copper butterfly measuring 3-1/2 inches long that appears to hover over the globe. The submitted Pot Sticker “illuminary” includes a 4-1/2 inch decorative copper star that surrounds the globe. You indicate in your letter that “During daylight the copper ornament reflects sunlight and is visually prominent while the glass globe stores energy from the sunlight and appears “as is.” During twilight the copper ornament becomes less prominent while the glass globe gives off a soft glow for up to four hours.” The applicable subheading for the decorative garden stakes will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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