The tariff classification of a solar light stakes from China.

N300828 October 16, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 9505.90.6000 Mr. Ted Conlon Fourstar Group USA Inc. 189 Main Street Milford, MA 01757 RE: The tariff classification of a solar light stakes from China. Dear Mr. Conlon: In your letter dated September 24, 2018, you requested a tariff classification ruling. You have submitted a sample of an item identified as a “Flag Solar Light Stake” item number 11031071, which consists of two styles of plastic solar powered stake lights. The first style depicts a three dimensional American flag with seven red stripes and six white stripes. There are fifty white stars with a blue backing in the right corner. The article is set on a pointed plastic stake measuring approximately 12” to be inserted into loose soil in the garden. The battery powered, light up flag solar stake measures approximately 3.5” in length and 2.5” in width. It has a 1” square solar panel on top. The base of the flag stake has a rechargeable 1.2 volt /3 AAA rechargeable battery, which is charged by the solar panel. 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 flag can still be used as a decoration. Therefore, it is the opinion of this office that the plastic flag provides this item with the essential character within the meaning of GRI 3(b). The American flag on its own is not associated with a particular holiday and is not considered to be a festive motif. Your sample will be returned. You submitted a photograph of the second style identified as “4th of July Solar Light Stake,” which is similar in construction to the first style but the flag design is compressed and includes the text “Happy 4th of July” and four stars as part of the design below the stripes of the flag. This style will be marketed and sold exclusively for the 4th of July. The applicable subheading for the “Flag Solar Light Stake,” item number 11031071 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 the second design identified as the “4th of July Solar Light Stake,” item number 11031071 will be 9505.90.6000, 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 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