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N300743 N3 Ruling Active

The tariff classification of a solar stake from China.

Issued October 1, 2018 by U.S. Customs and Border Protection.

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N3 N300743 (October 1, 2018)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a photograph of a “Happy Fourth of July Solar Stake” that is made of plastic and measures approximately 10” in height. The stake features a blue top piece with the phrase “Happy 4th of July” framed by stars, a red and white pole middle, and a flat edged base for insertion into loose soil. There is a small bulb inside the top piece that is powered by a 1.2 volt AAA battery, which is charged by a solar panel and illuminates the phrase “Happy 4th of July.” Although referred to as a “solar stake,” this article only utilizes light for its decorative effect to illuminate the phrase “Happy 4th of July.” Any useful lighting, if any, is only incidental to use of the article as a decoration.

CBP rationale

The applicable subheading for the “Happy Fourth of July Solar Stake” 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.

Full text

N300743 October 1, 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 a solar stake from China. Dear Ms. Klein: In your letter dated September 21, 2018, you requested a tariff classification ruling. You submitted a photograph of a “Happy Fourth of July Solar Stake” that is made of plastic and measures approximately 10” in height. The stake features a blue top piece with the phrase “Happy 4th of July” framed by stars, a red and white pole middle, and a flat edged base for insertion into loose soil. There is a small bulb inside the top piece that is powered by a 1.2 volt AAA battery, which is charged by a solar panel and illuminates the phrase “Happy 4th of July.” Although referred to as a “solar stake,” this article only utilizes light for its decorative effect to illuminate the phrase “Happy 4th of July.” Any useful lighting, if any, is only incidental to use of the article as a decoration. The applicable subheading for the “Happy Fourth of July Solar Stake” 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

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