The tariff classification of solar stake lights from China.

N300335 September 7, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 9505.10.2500 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 29, 2018, you requested a tariff classification ruling. You submitted samples of plastic “Christmas Solar Stake Lights.” Item # 225767/11030004, Snowman Solar Stake Light, depicts the three dimensional head of a generic winter snowman that is attired in a top hat and scarf. It measures approximately 3-1/2” in height x 2-3/4” at its widest width at its top hat, and is twisted onto a blue striped 6-1/2” stake with a 7/8” flat edged base for insertion into loose soil. Item # 225766/11030003, Santa Claus Solar Stake Light, depicts the three dimensional head of Santa Claus attired in a traditional Santa Claus hat. It measures 3” in height x 2-3/4” at his beard, and is twisted onto a red striped 6-1/2” stake with a 7/8” flat edged base for insertion into loose soil. There is a small bulb inside the hat of the snowman and Santa Claus that is powered by a 1.2 volt AAA battery, which is charged by a solar panel on the outside of each hat and illuminates the features of the snowman and Santa Claus. Although referred to as “lights,” these articles only utilize light purely for its decorative effect to illuminate the snowman and Santa Claus features. Any useful lighting, if any, is only incidental to use of the articles as decorations. The applicable subheading for item # 225767/11030004, Snowman Solar Stake Light, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” The rate of duty will be 5.3 percent ad valorem. The applicable subheading for item # 225766/11030003, Santa Claus Solar Stake Light, will be 9505.10.2500, 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: Christmas ornaments: 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