The tariff classification of decorative plastic dogs with solar lanterns from China

N188610 November 8, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of decorative plastic dogs with solar lanterns from China Dear Mr. Stinson: In your letter dated October 11, 2011, you requested a tariff classification ruling. The sample submitted with your request is identified as Liss Item #9016459 and is being returned as you requested. Item #9016459 is a series comprised of three dog statues, each measuring approximately 24 inches in height. The sample depicts a Black Labrador. The other variations depict a German Shepherd and a Golden Retriever. Each statue is a three-dimensional representation of a dog in a seated position holding a solar powered lantern in its mouth. The dogs are said to be composed of polyresin plastic that contains no stone powder. The solar powered module is located at the top of the head and a Ni-MH AA size battery is included. Exposing the solar panel to sunlight will automatically charge up the rechargeable battery that powers the light in the lantern. You have suggested classification in subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, the function of the lantern lights is to enhance the decorative effect of the dogs. The light has no substantial capacity for illuminating the surrounding area. Any lighting of the surrounding space is only incidental to the use of the statue as a decorative article. The applicable subheading for the Item #9016459 series of plastic dog statues with solar powered lanterns will be 3926.40.0000, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: 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