The tariff classification of decorative solar items from China

N305384 August 9, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 3926.40.0090 Phil Traylor Geo S. Bush & Co., Inc. 825 Northeast Multnomah Street Ste. 910 Portland, OR 97232 RE: The tariff classification of decorative solar items from China Dear Mr. Traylor: In your letter dated July 19, 2019 you requested a tariff classification ruling on behalf of Fred Meyer, Inc. dba Kroger. The first item under consideration is identified as item number L51175, “Metal Solar Cage Accent Light”. It is described as a decorative “lantern shaped” metal cage or housing for a clear plastic “light bulb”. The “light bulb” is not a real light bulb, rather it is a decorative design element that simulates a light bulb shape and contains a string of approximately 14-18 small individual light-emitting diodes (LEDs). The LEDs are powered by a rechargeable AA battery that is charged from a small 40mm x 40mm solar panel on the top of the lantern. A movable wire handle is attached to the top of the lantern for hanging purposes. The Metal Solar Cage Accent Light is 7.25 inches wide at its widest point and is 8 inches tall. You indicate it is composed of 70% steel, 10% solar panel, 10% plastic and 10% LED light. The lantern output measures between 3 and 4 lumens. It is pictured in black, blue, green and red colors. You indicate that the Metal Solar Cage Accent Light is intended for decorative purposes. The illumination it provides serves only as a decorative design component and any lighting of the surrounding area is merely incidental. The second item under consideration is identified as item number L51271 “Decorative Solar Metal Rooster”. It is described as a decorative metal rooster figurine with one LED inside the body to illuminate the figurine from within for decorative purposes. The LED is powered by a rechargeable AA battery that is charged from a small 26mm x 44mm solar panel on the top of the figurine. The Decorative Solar Metal Rooster is 10 ½ inches long, 3 ½ inches wide and 11 inches tall. You indicate it is composed of 80% steel, 10% solar panel and 10% LED light. The light output measures between 8 and 10 lumens, however much of the light output is obscured by the rooster figurine. You indicate that the Decorative Solar Metal Rooster is intended for decorative purposes and the illumination it provides serves only as a decorative design component. Any lighting of the surrounding area is merely incidental. Both the Metal Solar Cage Accent Light and Decorative Solar Metal Rooster are composed of different components (base metal, solar panel, LED light and, for the cage only, plastic) and are considered 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 these cases, we find that the lantern-shaped metal cage and the metal that provides the rooster shape account for the majority of the weight and bulk of their receptive article. As such, these articles are classified by application of GRI 3(b), according to their metal components. The applicable subheading for the Metal Solar Cage Accent Light and Decorative Solar Metal Rooster will be 8306.29.0000, 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. The last article under consideration is described as item number L50339B, “Decorative Solar Tiki,” which consists of a predominantly plastic, solar powered light-up figurine depicting a Polynesian Tiki. The plastic, stone-look article features a painted face with large orange eyes and a wide open orange mouth. When the Tiki is powered on, the small bulbs behind the eyes and mouth create an eerie glow, suggesting that the Tiki is angry. The article measures approximately 20.5 inches high, 9.5 inches wide, and 7 inches deep, with a 25mm x 45mm solar panel on top of its head. This article is also considered to be a composite good within the meaning of GRI 3. Even after the batteries are depleted or when powered off, the plastic Tiki can still perform its primary role as a decorative object. Therefore, it is the opinion of this office that the plastic Tiki provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item number L50339B, the “Decorative Solar Tiki,” will be 3926.40.0090, 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 Jennifer Jameson at jennifer.d.jameson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division