CLA-2-39:OT:RR:NC:N4:422
Mr. Ted Conlon
Fourstar Group USA, Inc.
189 Main Street, Ste. 31
Milford, MA 01757
RE: The tariff classification of a “Christmas Bulb Solar Light Stake” from China.
Dear Mr. Conlon:
In your letter dated October 23, 2018 you requested a tariff classification ruling.
You submitted a photograph and detailed description of an item identified as item number 11030944, the “Christmas Bulb Solar Light Stake,” which depicts a three dimensional colored bulb set on a pointed plastic stake measuring approximately 9.3” in length to be inserted into loose soil in the garden. The battery powered, light up solar stake light bulb measures approximately 3.5” in height with an approximately 2.3” in diameter at its widest point. It has a 1” square solar panel located underneath the translucent plastic top of the bulb. The base of the bulb has a rechargeable 1.2 volt /AAA rechargeable battery, which is charged by the solar panel.
Although you identify the subject light stake as a "Christmas" bulb, a single colored bulb affixed to a stake is not limited to Christmas use. It would not be aberrant to use colored decorative light bulbs outdoors in gardens, along walkways, etc. at times other than Christmas.
These item is considered to be composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the plastic bulb can still be used as a decoration. Therefore, it is the opinion of this office that the plastic bulb provides these items with the essential character within the meaning of GRI 3(b).
The applicable subheading for the item number 11030944, the “Christmas Bulb Solar Light 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 sandra,[email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division