CBP Ruling N241080 — The tariff classification of the “Solar Light Gargoyle” from China

Tariff classification

Headings: 3926

Product description

The Solar Light Gargoyle (Item Number 9025856) is a decorative plastic gargoyle figure with a light globe. The gargoyle figure is approximately 12 inches in height by 9 inches in width at its widest point. The square base measures approximately 5 inches by 5 inches and incorporates a rechargeable battery. The lamp’s main section features a three-dimensional decorative gargoyle sitting in an upright position with its wings spread and holding a lighted globe in the palm of its hand. There is a rectangular shaped solar panel incorporated into the middle of the gargoyle’s back. The lighted globe is activated by means of a two-position on/off slide switch on the bottom of the base. The light does not significantly illuminate a dark room, but serves primarily to illuminate the plastic gargoyle itself for decorative purposes.

CBP rationale

a lighted globe in the palm of its hand. There is a rectangular shaped solar panel incorporated into the middle of the gargoyle’s back. The lighted globe is activated by means of a two-position on/off slide switch on the bottom of the base. The light does not significantly illuminate a dark room, but serves primarily to illuminate the plastic gargoyle itself for decorative purposes. The applicable subheading for the Solar Light Gargoyle is subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: statuettes and other ornamental articles. 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/.

Full text

N241080 May 22, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Lorianne Aldinger Rite Aid Pharmacy P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the “Solar Light Gargoyle” from China Dear Ms. Aldinger: In your letter dated April 18, 2013, you requested a tariff classification ruling. A sample was provided with your letter. The Solar Light Gargoyle (Item Number 9025856) is a decorative plastic gargoyle figure with a light globe. The gargoyle figure is approximately 12 inches in height by 9 inches in width at its widest point. The square base measures approximately 5 inches by 5 inches and incorporates a rechargeable battery. The lamp’s main section features a three-dimensional decorative gargoyle sitting in an upright position with its wings spread and holding a lighted globe in the palm of its hand. There is a rectangular shaped solar panel incorporated into the middle of the gargoyle’s back. The lighted globe is activated by means of a two-position on/off slide switch on the bottom of the base. The light does not significantly illuminate a dark room, but serves primarily to illuminate the plastic gargoyle itself for decorative purposes. The applicable subheading for the Solar Light Gargoyle is subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: statuettes and other ornamental articles. 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

View original on CBP CROSS →