The tariff classification of a plastic solar garden ornament stake from China

N288877 August 29, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of a plastic solar garden ornament stake from China Dear Mr. Stinson: In your letter dated August 2, 2017, on behalf of Rite Aid Corporation, you requested a tariff classification ruling. The submitted sample is identified as a Solar Flower Stake, Rite Aid Item# 9042318, Mfg Item # AS20170354. This item is a garden ornament. The item consists of two steel rods, one threaded at the top and one threaded at both ends. The two rods screw into each other to form a garden stake that measures approximately 32” in height. The rod that is threaded at the top measures approximately 16” in height and has a bottom portion in the shape of a lower cased letter “h”, one side of which is pointed for driving into the ground in a garden. The rod that is threaded at both ends is formed into an ornament at the top that is in the appearance of green leaves and that rod measures approximately 12” in height. A purple flower ornament is screwed onto the threading at the top of that rod. The flower ornament measures approximately 4” in height. The flower ornament is made of purple plastic translucent petals that are molded in one piece. This item is also imported with either a blue flower ornament or a pink flower ornament. There is a small bulb at the center of the petals that is powered by a 1.2 volt NI-CD battery that is charged by a solar panel that is attached to the side of the top rod. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The plastic flower ornament performs the primary role of providing the visual appeal of this item. The metal stake performs the subordinate role of providing support for the plastic flower ornament. The bulb is merely designed to illuminate and enhance the decorative plastic flower ornament. It does not illuminate the surrounding area or provide usable light. Therefore, it is the opinion of this office that the plastic flower ornament provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Rite Aid Item# 9042318, Mfg Item# AS20170354 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: statuettes and other ornamental articles…other. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division