The tariff classification of lighted yard stakes from China

N091538 February 16, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. R. Trace Garrett Target Corporation 7000 Target Parkway NCD-0459 Brooklyn Park, MN 55445 RE: The tariff classification of lighted yard stakes from China Dear Mr. Garrett: In your letter dated January 11, 2010, you requested a tariff classification ruling. Two samples were included with your request. Style 711078 consists of three yard stakes connected together. The stakes are made of strands of wire wrapped with paper tape and made to resemble branches. Plastic ornamental balls are attached to the tips of some of the branches. Two of the stakes are decorated with 13 balls of various sizes. The third stake is decorated with 14 balls of various sizes. Some of the balls are made of hollow molded plastic with a metallic green coating. Other balls are made of solid foamed plastic with a green glitter coating. Green LED lights top some of the branches. The three stakes are connected by means of the electrical wire that powers the LED lights. The wire terminates at a power transformer that is labeled as rainproof. The LED lights do not provide any significant illumination to the surrounding area, but function mainly to illuminate and enhance the decorative branches and balls. The plastic balls are the most prominent feature of the stakes and they impart the essential character to the product. You suggest classification for style 711078 in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS) as festive articles…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments…other. Generic branches are not recognized festive motifs, nor are common plastic green balls or LED lights. The applicable subheading for the wire stakes with ornamental plastic balls, style 711078, will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The general rate of duty will be 5.3 percent ad valorem. Style 711080 is a similar product consisting of three yard stakes connected together. The stakes are made of strands of wire wrapped with paper tape and made to resemble branches. The wire branches are decorated with lengths of monofilament threaded through the branches in clusters intended to resemble pine needles. The monofilaments are coated with various colored materials and glitter. LED lights top some of the branches. Your inquiry does not provide enough information for us to give a classification ruling on style 711080. Your request for a classification ruling should include a complete component breakdown of the colorful material that is attached to the clear pine needle base, identifying all materials used in the composition of the coating material. When this information is available, you may wish to consider resubmission of your request. We are returning the samples. If you decide to resubmit your request, please include all of the material that we have returned to you. 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, Robert B. Swierupski Director National Commodity Specialist Division