The tariff classification of a decorative solar stake from China.

N076355 October 5, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of a decorative solar stake from China. Dear Ms. Aldinger: In your letter dated September 10, 2009, you requested a tariff classification ruling. The sample provided with your letter, identified as Rite Aid Item 9007067 Solar Stake, is a two piece, five pronged garden ornament. The ornament consists of five graduated metal rods, each of which is topped with a tiny light bulb onto which is threaded a translucent plastic decorative ornament. Three of the ornaments are in the shape of flowers, one is in the shape of a butterfly and one is in the shape of a dragonfly. All of the ornaments are of one piece molded construction. The metal rods are joined at the base in a plastic holder that incorporates a solar panel. The solar panel is powered by 2 AA nickel cadmium batteries and features an on/off switch. This five pronged ornamental top piece fits into a stake consisting of a metal rod with a plastic attachment collar at the top and a six inch pointed plastic spike at the bottom. The stake is used to secure the ornament into a planter or the ground. The assembled ornament with stake measures approximately 44 inches. The lighting feature serves primarily to light up the plastic ornaments for garden decoration and provides little useful illumination of the surrounding area. The Solar Stake is a decorative item and the essential character is imparted by the plastic ornaments which provide the decoration. As you requested, the sample will be returned. The applicable subheading for Rite Aid Item 9007067 Solar Stake will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. 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 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division