The tariff classification of solar stake lights from China.

N300860 October 5, 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 September 24, 2018, you requested a tariff classification ruling. You submitted samples of solar stake lights that are made overwhelmingly of plastic and measure approximately 9-1/2” in height. Each stake has a flat edged base for insertion into loose soil. Item number 11030892A, Halloween Ghost Solar Stake Light, features a three-dimensional ghost on top of the stake. There is a 1.2 volt AAA battery inside the ghost that is charged by a solar panel on the back of the ghost which illuminates the ghost. Item number 11030892B, Halloween Moon with Witch Solar Stake Light, features a witch riding a broom stick in front of a three-dimensional “full moon” on top of the stake. There is a 1.2 volt AAA battery inside the moon that is charged by a solar panel on the back of the moon which illuminates the witch. Item number 11030892C, Halloween Moon with Bats Solar Stake Light, features three black bats flying in front of a three-dimensional “full moon” on top of the stake. There is a 1.2 volt AAA battery inside the moon that is charged by a solar panel on the back of the moon which illuminates the bats. Although referred to as “stake lights,” these articles only utilize light for its decorative effect to illuminate the figures. Any useful lighting, if any, is only incidental to use of these articles as decorations advertised, marketed and sold for Halloween. The applicable subheading for item numbers 11030892A, 11030892B and 11030892C 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