The tariff classification of a plastic solar power hanging ornament from China

N258835 November 21, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a plastic solar power hanging ornament from China Dear Ms. Aldinger: In your letter dated October 13, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Solar 6 Count Hanging Ornament, item 9034738. This item is comprised of five clear plastic ornaments designed in the shape and form of five hummingbirds and a clear plastic ball, all respectively suspended from a solar panel by 6 plastic cords of varying lengths. The solar panel, in turn, is hanging from a top metal “S” hook, to which it is attached by three link chains. The entire item, when hanging, measures approximately 29½” in height from the top hook to the bottom of the lowest hanging hummingbird. There is a color light emitting diode (LED) in each of the six hanging ornaments and the solar panel, which operates from an AA ni-cd battery, has an on/off switch. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the plastic hummingbirds and plastic ball can still be used as a decoration. Therefore, it is the opinion of this office that the plastic hummingbirds and plastic ball provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item 9034738 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: statuettes and other ornamental articles. The rate of duty will be 5.3 percent 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division