N094596 N0 Ruling Active

The tariff classification of a Solar Ghost Lawn Stake from China.

Issued February 18, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a Solar Ghost Lawn Stake identified as item #9008442, which consists of a decorative ghost made of hard translucent plastic and a two-piece 13” stainless steel pole that has an LED bulb at its top and an arrowhead-shaped tip at its bottom for insertion into the ground. The ghost measures approximately 6” in height x 5” across its outstretched hands x 2-1/4” in thickness, and has an opening at its base that allows it to be twisted securely over the LED bulb on the top of the stainless steel pole. When the button on the steel pole is turned to the “on” position, the LED bulb illuminates the ghost. The article is powered by a battery that is housed inside a compartment attached to the steel pole, and is recharged by sunlight. The Solar Ghost Lawn Stake is purely a decorative article used to help create a scary environment for the Halloween holiday and does not provide illumination to the surrounding area. Your sample is being returned upon your request.

CBP rationale

The applicable subheading for the Solar Ghost Lawn Stake identified as item #9008442 will be 9505.90.6000, 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: Other: Other.

Full text

N094596 February 18, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Solar Ghost Lawn Stake from China. Dear Ms. Aldinger: In your letter dated February 12, 2010, you requested a tariff classification ruling. You submitted a sample of a Solar Ghost Lawn Stake identified as item #9008442, which consists of a decorative ghost made of hard translucent plastic and a two-piece 13” stainless steel pole that has an LED bulb at its top and an arrowhead-shaped tip at its bottom for insertion into the ground. The ghost measures approximately 6” in height x 5” across its outstretched hands x 2-1/4” in thickness, and has an opening at its base that allows it to be twisted securely over the LED bulb on the top of the stainless steel pole. When the button on the steel pole is turned to the “on” position, the LED bulb illuminates the ghost. The article is powered by a battery that is housed inside a compartment attached to the steel pole, and is recharged by sunlight. The Solar Ghost Lawn Stake is purely a decorative article used to help create a scary environment for the Halloween holiday and does not provide illumination to the surrounding area. Your sample is being returned upon your request. The applicable subheading for the Solar Ghost Lawn Stake identified as item #9008442 will be 9505.90.6000, 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: 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 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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