The tariff classification of garden ornaments from China

N024027 March 7, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Sandy Cooper Garden Meadow Inc 121 Research Drive Bldg. G & H Milford, CT 06460 RE: The tariff classification of garden ornaments from China Dear Ms. Cooper: In your letter dated February 26, 2008, you requested a tariff classification ruling. The samples which you submitted are being retained by this office. The merchandise under consideration is five styles of decorative garden ornaments described as “Solar Scroll Sculptures.” Each is made predominantly of base metal. The body cavity is lined with plastic and contains a solar powered LED mechanism at its base. This product will recharge automatically and light up at night. The function of the solar light is to enhance its decorative appearance. Any lighting of the surrounding space is merely incidental to the use of the article as a garden decoration. Style number 1099 is the “Solar Butterfly.” It measures 14 inches high by 8.5 inches long by 5.5 inches wide. Style number 1101 is the “Solar Fish.” It measures 11 inches high by 4.25 inches wide by 15 inches long. Style number 1115 is the “Solar Engraved Duck.” It measures 18 inches high by 3.25 inches wide by 12 inches long. Style number 1111 is the “Solar Swan.” It measures 10.25 inches long by 6.4 inches wide by 18.75 inches tall. Style number 1095 is the “Solar Elephant.” It measures 11 inches high by 3 inches wide by 13 inches long. The applicable subheading for the garden ornaments will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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 http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division