The tariff classification of a decorative steel garden stake from China

N302379 February 8, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RH 02895 RE: The tariff classification of a decorative steel garden stake from China Dear Mr. Kenny: In your letter dated December 18, 2018, you requested a tariff classification ruling on behalf of CVS Pharmacy, Inc. The submitted sample was examined and will be returned per your request. The item under consideration is described as CVS # 305934; a Solar Glass Flower Stake. It consists of a steel stake representing a flower stem; a decorative flower with glass petals on a bed of metal foliage mounted onto the top of the stem; and two metal leaves welded below the flower. A small solar cell is attached to the stake below the metal leaves. The solar cell can be folded out to catch sunlight and is used to power a LED bulb within the flower decoration. The LED light is turned on or off with a switch at the solar panel box and provides decorative effect. The stem also has a support welded on the bottom to support the entire weight and structure of the item. The decorative flower measures about 4 inches tall x 6 inches wide. Each petal of the flower is formed by steel wire. Glass comprised of 35% silica is secured in each steel petal frame by metal tabs. The glass in the petals is surface-painted to provide color. The flower comes in four colors - red, blue, orange and purple. The glass is not pressed and toughened. The complete solar glass flower stake stands approximately 32 inches tall. The metal portions of the Solar Glass Flower Stake predominate by value and weight. The applicable subheading for the CVS # 305934; Solar Glass Flower Stake 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 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division