The tariff classification of solar flower stake from China.

N233030 October 2, 2012 CLA-2-67:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6702.90.3500 Lynn Schab Liss Global, inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of solar flower stake from China. Dear Ms. Schab: In your letter dated September 9, 2012, you requested a tariff classification ruling. The sample is being returned as requested. Style 9018514 is a LED flower stake with a fluttering butterfly. The stake measures 17.5 to 19 inches in height and has a decorative woven flower on a solar powered stake. The woven flower and leaves are constructed of man-made fibers. The butterfly snaps onto a solar disc rotator at the top of the flower and is glued to a plastic stem. The stem and leaves are snapped together to form the stake. The columns include one “AAA” rechargeable battery as well as an on/off switch. The solar power recharges the battery. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The man-made fiber flowers provide the ornamental and decorative appeal. In addition, the flowers will continue to be displayed for ornamental or decorative purposes even when the LED is powered off. Therefore, it is the opinion of this office that the flowers provide the item with the essential character within the meaning of GRI 3(b). In your ruling request you suggest classification of the solar sunflower with butterfly in subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), as other electric lamp or lighting fitting.  We disagree with your classification. The illumination of the solar powered LED is not designed, nor is it principally used, to provide light.  The unit is merely designed to illuminate and enhance the decorative sunflower and butterfly components.  Heading 9405 provides for lamps and lighting fittings normally used for the illumination of rooms, e.g., hanging lamps, bowl lamps; ceiling lamps; chandeliers; wall lamps; standard lamps; table lamps; bedside lamps; desk lamps; night lamps; water-tight lamps.  The applicable subheading for Style 9018514 will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers. The rate of duty will be 9% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Thomas J. Russo Director National Commodity Specialist Division