The tariff classification of a decorative garden stake from China

N044880 December 12, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a decorative garden stake from China Dear Ms. Morgan: In your letter dated October 27, 2008, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The merchandise under consideration is described as a decorative solar garden globe/stake, item number 305610. It consists of a clear glass sphere measuring approximately 4-1/2 inches in diameter resting atop a 31 inch long aluminum stake. Three decorative aluminum rings each measuring approximately 7 inches in diameter surround the globe. An ornate aluminum arrow measuring approximately 13 inches long intersects the rings and globe. A solar powered LED component lights the globe. This garden stake has the appearance of a weathervane, however, it is purely ornamental in nature and is only used is to decorate a garden. The applicable subheading for the decorative garden stake 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