The tariff classification of decorative garden stakes from China

N246117 September 17, 2013 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of decorative garden stakes from China Dear Ms. Schab: In your letter dated September 4, 2013, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is described as a Solar Garden Stake, Liss item number 9022440, which comes in three different styles: Butterfly (655759 337190), Dragonfly (655759 337206) and Hummingbird (655759 337213). Each garden stake measures approximately 38 inches tall overall and is made of base metal, plastic and an LED solar panel. The metal components include a rod that stakes into the ground, the stem, two green leaves, a flower, and either a butterfly, dragonfly or hummingbird (depending on the style). The plastic components include a clear 5-3/4 inch by ¾ inch cylinder that forms the top of a reed and a marble. Both the cylinder and marble are wrapped in spiraled metal wire. The LED solar panel illuminates the article for up to 8 hours. It uses an AA Ni-Cd battery, 1.2V, 200mAh, which is included. The subject garden stakes are composed of different components (base metal, plastic, LED) and are considered to be composite goods. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the metal component imparts the essential character because of its overall predominance and visual impact. The LED component serves merely to enhance the article’s appearance. The applicable subheading for the garden stake, item number 9022440, 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. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division