The tariff classification of garden stakes from China

N207235 March 28, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of garden stakes from China Dear Ms. Liu: In your letter dated February 16, 2012, you requested a tariff classification ruling. The submitted samples will be returned to you. The merchandise under consideration is described as a Solar Light Garden Stake, item number A026FA01418. This product comes in three styles: a Sunflower, a Frog and a Cat. Each measures approximately 36.25 inches in height and consists of a base metal rod that stakes into the ground, an illuminating glass globe that mounts onto the rod, a base metal whimsical figure surrounding the globe, a crystalline silicon solar panel, a one-piece LED light, and a one-piece AA size, 600MAH, NI-MH rechargeable battery 1.2V. The glass globe is located in the center of each figure and is illuminated by the solar panel. The style designated as the “Frog” features a 13-inch long green metal frog appearing to leap from the water. It includes a 4 inch diameter green crackle glass globe at its midpoint. The style designated as the “Cat” features a yellow metal cat chasing a blue metal butterfly. The cat and butterfly measure approximately 15 inches in combined length. A 4 inch diameter yellow crackle glass globe forms the cat’s belly. Under the General Rules of Interpretation (GRI), specifically GRI 3(b), of the Harmonized Tariff Schedule of the United States (HTSUS), the subject “Frog” and “Cat” garden stakes are each composed of different components (base metal and glass) and are therefore considered composite goods. Composite goods under GRI 3(b) will be classified as if consisting of the material or component which gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. In regard to the “Frog” and “Cat” garden stakes, neither the glass component nor the metal component imparts the essential character. We find that the colored, illuminating glass globes and the ornamental, whimsical metal figures equally contribute to the overall decorative appearance of these articles. The applicable subheading for the “Frog” and “Cat” garden stakes 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. Your inquiry does not provide enough information for us to give a classification ruling on the “Sunflower” Solar Light Garden Stake. Your request for a classification ruling should include the following information. Please indicate the unit value of the sunflower garden stake. Unit value refers to the price at which a single article is sold by the foreign seller to the American importer. Please indicate whether the article has been colored prior to solidification. Has a genuine source of color (e.g., a pigment or dye) been inserted into the glass prior to solidification? If so, please provide the precise chemical name or mineral name of the material which gives the product its color, and please describe each step in the process of producing and coloring this article. Please indicate whether the product has been colored in some other way - e.g., simply painted, produced from recycled glass, etc. If so, please explain. Does the product contain bubbles, seeds or stones? Does the product contain any refining agents (e.g., antimony or arsenic oxides or dioxides) that stifle the formation of bubbles, seeds or stones? Please provide the precise chemical or mineral names of any refining agents in the article. Please indicate whether there were any special effects (e.g., flecks, ribbon-like effects, thread-like effects, etc.) inserted into the glass prior to solidification. If so, were the special effects composed of glass, metal or another material? When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of your original letter, as well as the sample (sunflower) and any additional information requested in this notice. You may mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If you have any questions regarding the above, contact National Import Specialist Jacob Bunin at (646) 733-3027. Sincerely, Thomas J. Russo Director National Commodity Specialist Division