The tariff classification of solar light stakes from China

N245341 September 13, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000; 9405.40.8000 Ms. Miriam Hanks Far East Brokers and Consultants, Inc. 3644 Philips Highway Jacksonville, FL 32207 RE: The tariff classification of solar light stakes from China Dear Ms. Hanks: In your letter dated August 14, 2013, you requested a tariff classification ruling. Samples were submitted with your request and will be returned to you. The merchandise under consideration is solar light stakes featuring LED lamps. Item Number 38729-00 is a 14 inches tall Stainless Steel Solar Light Stake. The item is comprised of a stainless steel post with a plastic spike at the end. The top of the light stake contains a solar panel and a tube-shaped lamp cover made of clear plastic. Item Number 38721-02 is a 13 inches tall Plastic Flat Top Solar LED Light Stake and a cup shaped lamp cover made of translucent plastic. The light stake is composed of plastic and contains a spike at the end. Item Number 40725-00 is a 14 inches tall Color Changing Globe Solar LED Light Stake. The item is comprised of a decorative crackle glass globe, a stainless steel post and a plastic spike. The globe is mounted onto a saucer shaped base atop of the post. Inside the globe there is an LED lamp (bulb) and a solar panel. The plastic spikes allow the light stakes to be inserted into the ground. It is stated that the light stakes are meant to be used as garden ornaments. The applicable subheading for the Item Number 38729-00 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." The general rate of duty will be 6 percent ad valorem. The applicable subheading for Item Number 38721-02 will be 9405.40.8000, HTSUS, which provides for "Lamps and lighting fittings…not elsewhere specified or included…Other electric lamps and lighting fittings: Other." The general rate of duty will be 3.9 percent ad valorem. With regard to your request for classification of Item Number 40725-00, Color Changing Globe Solar Led Light Stake, this office is precluded from ruling on an issue that is currently pending before Customs. The classification determination of a similar item has previously been forwarded to Customs Headquarters for resolution. A ruling on this product cannot be issued until the matter is resolved. 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