N229037 N2 Ruling Active

The tariff classification of a plastic stake from China

Issued August 29, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The product is a plastic light stake with a plastic base. The stake is approximately 10 inches in height. The base contains a solar panel and a battery chip with an on-off switch to provide illumination for a plastic ornament to be placed at the top of the stake. The plastic ornament will be imported separately from the stake. In a phone conversation,

CBP rationale

The applicable subheading for the plastic stake will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N229037 August 29, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Wanda Chin True Value Company 8600 W. Bryn Mawr Chicago, IL 60631 RE: The tariff classification of a plastic stake from China Dear Ms. Chin: In your letter dated August 1, 2012, you requested a tariff classification ruling. Photographs were provided with your letter. The product is a plastic light stake with a plastic base. The stake is approximately 10 inches in height. The base contains a solar panel and a battery chip with an on-off switch to provide illumination for a plastic ornament to be placed at the top of the stake. The plastic ornament will be imported separately from the stake. In a phone conversation, you stated that the light provides minimal illumination to the surrounding area and serves only to illuminate the decorative ornament. The applicable subheading for the plastic stake will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, 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 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, Thomas J. Russo Director National Commodity Specialist Division

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