N011208 N0 Ruling Active

The tariff classification of Paper Lanterns (ES63-503) from China

Issued May 21, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.4000

Headings: 9505

Product description

The Paper Lanterns (ES63-503) are purple colored and circular shaped lanterns that are battery operated, (batteries not included), with a bulb inside. The on/off switch must be turned to on to have the bulb illuminate the Paper Lantern. Each Paper Lantern has a hanging hook and support rod to hang the lantern. The Paper Lanterns measure approximately 8” in diameter. The Paper Lanterns (ES63-503) will primarily be used to decorate the outside environment by being hung on trees, rooflines, and patio umbrellas as party decorations. The Paper Lanterns are not designed to be a primary source of light, instead designed to only illuminate the lantern decoration.

CBP rationale

The applicable subheading for the Paper Lanterns (ES63-503) will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.

Full text

N011208 May 21, 2007 CLA-2-95:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mr. Joe Lincoln Everstar Merchandise 14121 Whitney Circle Broomfield CO 80020 RE: The tariff classification of Paper Lanterns (ES63-503) from China Dear Mr. Lincoln: In your letter dated May 10, 2007, you requested a tariff classification ruling. The Paper Lanterns (ES63-503) are purple colored and circular shaped lanterns that are battery operated, (batteries not included), with a bulb inside. The on/off switch must be turned to on to have the bulb illuminate the Paper Lantern. Each Paper Lantern has a hanging hook and support rod to hang the lantern. The Paper Lanterns measure approximately 8” in diameter. The Paper Lanterns (ES63-503) will primarily be used to decorate the outside environment by being hung on trees, rooflines, and patio umbrellas as party decorations. The Paper Lanterns are not designed to be a primary source of light, instead designed to only illuminate the lantern decoration. The applicable subheading for the Paper Lanterns (ES63-503) will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” 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 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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