N195538 N1 Ruling Active

The tariff classification of a solar LED flower stake from China.

Issued December 6, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6702.10.2000

Headings: 6702

Product description

The sample is being returned as requested. The submitted sample, Item 53534 solar LED flower stake is a plastic flower on a solar powered stake. The plastic stamens are glued to the plastic flower. The flower snaps onto an LED bulb attached to a stake. A solar panel is attached to the base of the stake. The panel includes 1 “AA” rechargeable battery as well as an on/off switch. The solar power recharges the battery. The plastic flower imparts the essential character to this item.

CBP rationale

The applicable subheading for Item 53534 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.

Full text

N195538 December 6, 2011 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.10.2000 Dennis Morse BDP International 2721 Walker Avenue, N.W. Grand Rapids, MI 49504 RE: The tariff classification of a solar LED flower stake from China. Dear Mr. Morse: This replaces Customs Ruling Number N189008, dated November 8, 2011. The purpose of this replacement letter is to correct a clerical error. In N189008, Item 53534 was incorrectly classified as a textile item. A complete corrected ruling follows. In your letter dated October 6, 2011, on behalf of your client, Meijer Distribution, you requested a tariff classification ruling. The sample is being returned as requested. The submitted sample, Item 53534 solar LED flower stake is a plastic flower on a solar powered stake. The plastic stamens are glued to the plastic flower. The flower snaps onto an LED bulb attached to a stake. A solar panel is attached to the base of the stake. The panel includes 1 “AA” rechargeable battery as well as an on/off switch. The solar power recharges the battery. The plastic flower imparts the essential character to this item. The applicable subheading for Item 53534 will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.4 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 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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