The tariff classification of a solar stake light from China.
Issued September 20, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
You have submitted a sample of a plastic “Garden Solar Stake Light,” Item 262918 / 11030736. Your sample will be retained by this office. The article depicts a three dimensional flower blossom with five translucent plastic petals set on a stem-like, pointed plastic stake measuring approximately 12” to be inserted into loose soil in the garden. The battery powered, light up flower blossom measures approximately 4” in diameter with a 1” square solar panel in the center. The base of the flower blossom holds three small bulbs as well as the rechargeable 1.2 volt AAA battery, which is charged by the solar panel. The flower bloom is framed by a pair of plastic leaves measuring approximately 5” each. The item is available in three colors, yellow, pink and purple. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the plastic flower can still be used as a decoration. Therefore, it is the opinion of this office that the plastic flower provide this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the “Garden Solar Stake Light,” Item 262918 / 11030736 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.
Full text
N300336 September 20, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Michelle M. Klein Fourstar Group USA Inc. 925 Grant Street Akron, OH 44311 RE: The tariff classification of a solar stake light from China. Dear Ms. Klein: In your letter dated August 29, 2018, you requested a tariff classification ruling. You have submitted a sample of a plastic “Garden Solar Stake Light,” Item 262918 / 11030736. Your sample will be retained by this office. The article depicts a three dimensional flower blossom with five translucent plastic petals set on a stem-like, pointed plastic stake measuring approximately 12” to be inserted into loose soil in the garden. The battery powered, light up flower blossom measures approximately 4” in diameter with a 1” square solar panel in the center. The base of the flower blossom holds three small bulbs as well as the rechargeable 1.2 volt AAA battery, which is charged by the solar panel. The flower bloom is framed by a pair of plastic leaves measuring approximately 5” each. The item is available in three colors, yellow, pink and purple. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the plastic flower can still be used as a decoration. Therefore, it is the opinion of this office that the plastic flower provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Garden Solar Stake Light,” Item 262918 / 11030736 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. 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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