The tariff classification of a solar powered stake from China

N258779 November 21, 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 from China Dear Ms. Aldinger: In your letter dated October 8, 2014, you requested a tariff classification ruling. The item is marketed as the “Solar Butterfly Stake,” Rite Aid Item Number 9034759. The stake is comprised of four pieces that includes a solar light, a butterfly décor/welcome sign, and a two- piece knock-down stakes for inserting into the ground. The solar light operates by a rechargeable battery that is included. The item measures approximately 40 inches tall. It is stated that the item is constructed of 35 percent iron, 30 percent plastic, 10 percent electronic part, and 25 percent glass. The item will be imported in three assorted colors of butterflies. A sample was submitted and will be returned to you. The applicable subheading for the “Solar Butterfly Stake,” Rite Aid Item Number 9034759, 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 than of brass." The 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 Director National Commodity Specialist Division