The tariff classification of solar light stakes from China.
Issued October 22, 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 submitted a sample identified as “Stars Fourth of July Solar Stake” which consists of a battery powered, light up plastic yard stake. The stake features a plastic ornament on top, consisting of a circular top piece on top of a clear tubular lens set on top of a pointed stake measuring approximately 12” to be inserted into loose soil in the garden. The circular top piece measures approximately 2” in diameter by 1” deep, with a 1” by 1.5” solar panel on top and a small bulb below. The top piece also holds a rechargeable 1.2 volt AAA battery, which is charged by the solar panel. The top piece is blue in color and is decorated with a row of white stars. The clear tubular lens measures approximately 1” in diameter by 1.75 “ deep, set on top of a white stake with six red stripes. White stars on a blue background and red and white stripes are not associated with a specific holiday, can be displayed at any time of the year and are not considered to be a festive motif. Your sample will be returned. 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 ornament can still be used as a decoration. Therefore, it is the opinion of this office that the plastic ornament provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the “Stars Fourth of July Solar Stake” 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
N300975 October 22, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Michelle Klein Fourstar Group USA Inc. 925 Grant Street Akron, OH 44311 RE: The tariff classification of solar light stakes from China. Dear Ms. Klein: In your letter dated October 4, 2018, you requested a tariff classification ruling. You submitted a sample identified as “Stars Fourth of July Solar Stake” which consists of a battery powered, light up plastic yard stake. The stake features a plastic ornament on top, consisting of a circular top piece on top of a clear tubular lens set on top of a pointed stake measuring approximately 12” to be inserted into loose soil in the garden. The circular top piece measures approximately 2” in diameter by 1” deep, with a 1” by 1.5” solar panel on top and a small bulb below. The top piece also holds a rechargeable 1.2 volt AAA battery, which is charged by the solar panel. The top piece is blue in color and is decorated with a row of white stars. The clear tubular lens measures approximately 1” in diameter by 1.75 “ deep, set on top of a white stake with six red stripes. White stars on a blue background and red and white stripes are not associated with a specific holiday, can be displayed at any time of the year and are not considered to be a festive motif. Your sample will be returned. 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 ornament can still be used as a decoration. Therefore, it is the opinion of this office that the plastic ornament provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Stars Fourth of July Solar Stake” 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
More rulings on the same tariff codes
The tariff classification of plastic letter charms from China.
The tariff classification, marking, and country of origin of plastic sculptures.
The tariff classification of a plastic water globe from China.
The tariff classification of floating figure decorations from Turkey.
The tariff classification of assorted articles from China.
The tariff classification of a craft kit from China.
The tariff classification of a bottle pouch, a bottle bumper, and a straw topper from Cambodia
The tariff classification of a plastic decorative tree from China.
The tariff classification of a plastic trophy from China.
The tariff classification of two decorative glow lamps from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →