CBP Ruling N258617 — The tariff classification of a solar powered stake light from China

Tariff classification

Headings: 9405

Product description

The merchandise under consideration is identified as Item number 9034751, Garden Solar Lawn Stake. Based on the sample and information that you have provided, the Garden Solar Lawn Stake is an LED light. The item is shaped as a flower plant that contains two leaves and a flower with decoration choices of a butterfly, a dragonfly or a hummingbird. Item Number 9034751 is made of wrought iron measuring approximately 35.6 inches tall by 11.8 inches wide at its widest point. A clear plastic candle-like tube filled with clear liquid and equipped with an LED lamp, is secured to the top of the flower stem by a metal coil. There is a solar panel attached onto the middle of the stem. The item is designed to be inserted into the ground with the double-prong stake.

CBP rationale

The applicable subheading for the Item number 9034751, "Garden Solar Lawn Stake", will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.

Full text

N258617 November 18, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a solar powered stake light from China Dear Ms. Aldinger: In your letter dated October 13, 2014, you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you. The merchandise under consideration is identified as Item number 9034751, Garden Solar Lawn Stake. Based on the sample and information that you have provided, the Garden Solar Lawn Stake is an LED light. The item is shaped as a flower plant that contains two leaves and a flower with decoration choices of a butterfly, a dragonfly or a hummingbird. Item Number 9034751 is made of wrought iron measuring approximately 35.6 inches tall by 11.8 inches wide at its widest point. A clear plastic candle-like tube filled with clear liquid and equipped with an LED lamp, is secured to the top of the flower stem by a metal coil. There is a solar panel attached onto the middle of the stem. The item is designed to be inserted into the ground with the double-prong stake. The applicable subheading for the Item number 9034751, "Garden Solar Lawn Stake", will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other." The general rate of duty will be 6 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Acting National Commodity Specialist Division

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