The tariff classification of a solar garden stake from China

N245340 September 9, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Miriam Hanks Far East Brokers and Consultants, Inc. 3644 Philips Highway Jacksonville, FL 32207 RE: The tariff classification of a solar garden stake from China Dear Ms. Hanks: In your letter dated August 14, 2013, you requested a tariff classification ruling. The submitted sample is identified as the Solar Garden Spin Wheel Stake, Item Number 41168-00. The item is a solar operated garden stake featuring a flower-shaped spin wheel front. The center of the flower contains an LED lamp (bulb) incased in a green-colored lens. The stake is powered by one “AA NI-MH” rechargeable battery. The bottom of the stake has an on/off push button switch. The applicable subheading for the Solar Garden Spin Wheel Stake, Item Number 41168-00 will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other. 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 Hope Abada at (646) 733-3016. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division