The tariff classification of solar stake lights from China.

N300313 September 11, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Michelle M. Klein Fourstar Group USA Inc. 925 Grant Street Akron OH 44311 RE: The tariff classification of solar stake lights from China. Dear Ms. Klein: In your letter dated August 28, 2018, you requested a tariff classification ruling. You submitted samples of “Halloween Solar Stake Lights” that are made of plastic and range in height from 9-10 inches. Item # 92-725456/11030896D, Eyeball Solar Stake Light, features a three dimensional chilling bloodshot eyeball that measures approximately 6” in diameter and is twisted onto the top of a black stake with a 7/8” flat edged base for insertion into loose soil. Item # 3927729385/11030215AD, Skull Solar Stake Light, features a three dimensional scary skull with simulated empty eye sockets that measures approximately 2-1/4” at its largest diameter, and is twisted onto the top of a black and white stake with a 7/8” flat edged base for insertion into loose soil. Item # 3927752963/11030206AD, Jack O’ Lantern Solar Stake Light, features a three dimensional jack-o’-lantern that measures approximately 2-1/2” at its largest diameter and is twisted onto the top of a black stake with a 7/8” flat edged base for insertion into loose soil. There is a small bulb inside the eyeball, skull and jack-o’-lantern that is powered by a 1.2 volt AAA battery, which is charged by a solar panel on the outside of each creepy shape that illuminates the eyeball, skull and jack-o’-lantern. Although referred to as “lights,” these articles only utilize light purely for its decorative effect to illuminate the eyeball, skull and jack-o’-lantern. Any useful lighting, if any, is only incidental to use of the articles as decorations. The applicable subheading for Item # 92-725456/11030896D, Eyeball Solar Stake Light, Item # 3927729385/11030215AD, Skull Solar Stake Light, and Item # 3927752963/11030206AD, Jack O’ Lantern Solar Stake Light, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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 https://hts.usitc.gov/current. 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 Wayne Kessler at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division