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NY N022872




February 21, 2008

CLA-2-94:OT:RR:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 9405.40.6000

Ms. Sandy Cooper
Garden Meadow Inc.
124 Research Drive
Milford, CT 06460

RE: The tariff classification of a metal sculpture and lantern from China.

Dear Ms. Cooper:

In your letter dated January 31, 2008, you requested a tariff classification ruling.

The merchandise under consideration is the “Solar Garden Vine Light” and the “Solar Musical Belly Frog.” Samples of both items were submitted with your ruling request and will be returned to you.

The Solar Garden Vine Light is a lantern in the shape of a cylinder measuring approximately 11 inches tall overall with an outside diameter of approximately 6 inches. It is constructed of base metal with a rustic finish. The top of the lantern features a cone-shaped cap with hanging ring and is supported to the base by three metal rods. The midsection of the lantern features a frosted translucent plastic lens making up 8 inches of the lantern with a diameter of 4 inches. Metal bands with leaves form a vine-like pattern around the top and bottom of the lens. In the base of the lantern is a removable hockey puck size disk with a light emitting diode (LED) lamp, two solar panels, printed circuit board, rechargeable battery, photocell and ON/OFF switch. The solar panels recharge the battery by day and automatically light up at night. This lantern is not designed to be carried in the hand or on the person.

The Solar Musical Belly Frog is a base metal decorative garden ornament with a plastic solar ball. This ornament measures approximately 15 inches tall by 8 inches wide and consists of a main body supported by two legs with web feet, a frog head mounted by a spring neck and two spring like arms holding a flute. In the belly of the body is a green plastic ball with a diameter of approximately 5 inches. The ball features a solar powered LED. This product will recharge automatically and light up nightly. The function of the solar ball light is to enhance the decorative effect of the article; any lighting of the surrounding space is only incidental to the use of the importation as decorative article, not a lamp or lighting fitting.

The applicable subheading for the Solar Musical Belly Frog will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “statuettes and other ornaments, of base metaland base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.” The general rate of duty will be Free.

The applicable subheading for the Solar Garden Vine Light will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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