CBP Ruling N143624 — The tariff classification of an indoor/outdoor light from China.

Tariff classification

Headings: 9405

Product description

The merchandise under consideration is the Outdoor/Indoor 46” Wire Weave Lantern with Flameless Candle, item number H190920. The Wire Weave Lantern consists of a curved iron wire stand and an LED (light emitting diode) lantern. The stand measures approximately 46 inches high with a flat cone-shaped wire weave base measuring approximately 9¾ inches wide at its widest point, used to place the light on the ground or floor. It may be secured in place by means of included “U”-shaped stakes. The LED lantern is also made of iron wire, and measures approximately 15 inches high by 8½ inches in diameter. It is shaped to resemble a wire birdcage, within which is permanently mounted an LED candle measuring 6 inches high by 3 inches diameter. Atop the housing is a ring used to suspend the lantern from the wire stand, while the bottom of the lantern provides a compartment that houses 2 “C” batteries as well as a 3-position slide switch with settings for “on”, “off”, and “timer”. The timer setting automatically switches the LED candle off after a 6-hour interval, and back on after 18 hours.

CBP rationale

The applicable subheading for the Outdoor/Indoor 46” Wire Weave Lantern with Flameless Candle, item number H190920, 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.

Full text

N143624 February 9, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Leslie Zoe Cholula QVC 1200 Wilson Drive, MC 232 West Chester, PA 19382 RE: The tariff classification of an indoor/outdoor light from China. Dear Ms. Cholula: In your letter dated January 17, 2011, you requested a tariff classification ruling. The merchandise under consideration is the Outdoor/Indoor 46” Wire Weave Lantern with Flameless Candle, item number H190920. The Wire Weave Lantern consists of a curved iron wire stand and an LED (light emitting diode) lantern. The stand measures approximately 46 inches high with a flat cone-shaped wire weave base measuring approximately 9¾ inches wide at its widest point, used to place the light on the ground or floor. It may be secured in place by means of included “U”-shaped stakes. The LED lantern is also made of iron wire, and measures approximately 15 inches high by 8½ inches in diameter. It is shaped to resemble a wire birdcage, within which is permanently mounted an LED candle measuring 6 inches high by 3 inches diameter. Atop the housing is a ring used to suspend the lantern from the wire stand, while the bottom of the lantern provides a compartment that houses 2 “C” batteries as well as a 3-position slide switch with settings for “on”, “off”, and “timer”. The timer setting automatically switches the LED candle off after a 6-hour interval, and back on after 18 hours. The applicable subheading for the Outdoor/Indoor 46” Wire Weave Lantern with Flameless Candle, item number H190920, 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 National Commodity Specialist Division

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