The tariff classification of two decorative steel garden stakes from China

N307318 November 26, 2019 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Lauren Johnson, LCB, CCS Walgreens 304 Wilmot Road, MS 3163 Deerfield, IL 60015 RE: The tariff classification of two decorative steel garden stakes from China Dear Ms. Johnson: In your letter dated October 17, 2019 you requested a tariff classification ruling. The submitted samples have been examined and will be retained by this office for future reference. The articles under consideration are two styles of decorative metal garden stakes with solar powered light-emitting diode (LED) lights. The first item, product number WIC 192671, is described as “Solar Flower Garden Stake Assortment”. This item consists of a metal stake, a solar power pack, metal leaves, and a flower on the top. The flower is comprised of metal leaves, metal framed plastic inner petals, plastic stamens, and LED lights. The garden stake is comprised of 50 percent metal, 30 percent electronics, and 20 percent plastic by value; and 75 percent metal, 15 percent electronics, and 10 percent plastic by weight. You state that the illumination from the LED lights is not bright enough to light the surrounding area or to allow one to read in a dark room and is only bright enough to enhance the decorative nature of the item. The second item, product number WIC192672, is described as “Solar Glass Sunflower Garden Stake Assortment”. This item consists of a metal stake, a solar power pack, metal leaves, and a flower on the top. The flower is made up of glass petals in metal brackets, a metal backing, a plastic center, and LED lights. The garden stake is comprised of 40 percent metal, 30 percent electronics, and 30 percent plastic by value; and 50 percent metal, 35 percent electronics, and 15 percent plastic by weight. You state that the illumination from the LED lights is not bright enough to light the surrounding area or to allow one to read in a dark room and is only bright enough to enhance the decorative nature of the item. For product number WIC 192671, Solar Flower Garden Stake Assortment, you propose classification under 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: statuettes and other ornamental articles…other. We disagree with this proposal. The plastic components, particularly those that make up the flower, are minimal when compared to the metal components. For product number WIC192672, Solar Glass Sunflower Garden Stake Assortment, you propose classification under 7013.99.8000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Other: Other: Valued over $3 each: Other: Valued over $3 but not over $5 each.” We disagree with this proposal. The glass components, though are visual to the eye and enhance the decorative appeal of the item, are minimal when compared to the metal components. Both the Solar Flower Garden Stake Assortment and Solar Glass Sunflower Garden Stake Assortment are composed of different components (base metal, solar panel, LED light, plastic and, glass) and are considered composite goods. The Explanatory Notes to the 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 components account for the majority of the weight and value of both items. The metal components also provide the structure of each of the garden stakes. As such, these articles are classified by application of GRI 3(b), according to their metal components. The applicable subheading for the Solar Flower Garden Stake Assortment, WIC 192671, and the Solar Glass Sunflower Garden Stake Assortment, WIC 192672, 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. 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