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N145876 N1 Ruling Active

The tariff classification of a decorative lantern from China

Issued February 15, 2011 by U.S. Customs and Border Protection.

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N1 N145876 (February 15, 2011)

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The submitted sample will be retained by this office. The merchandise under consideration is a decorative article, described in your letter as an “LED Hanging Lantern with Timer.” The lantern comes in three styles, each including an LED plastic “candle” permanently positioned inside an iron cylindrical holder that features decorative cutouts on its surface, a wire ring for hanging and a footed base. The plastic “candle” flickers and glows like a real flame and features an on/off switch with a six hour timer. Each lantern requires three AAA batteries (not included) and is suitable for both indoor and outdoor use. The submitted sample, item number LNT11, features cutouts in a scroll-like fleur-de-lis pattern. Pictures of other models, including a lantern with snowman design cutouts and another with snowflake design cutouts, were submitted. The illumination provided by the plastic “candle” serves to create patterns of light through the ornamental cutouts of the metal holder, thereby enhancing the product’s decorative appeal.

CBP rationale

The applicable subheading for the decorative lanterns will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

N145876 February 15, 2011 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Tamara M. Revesz Mark Feldstein and Associates, Inc. 6500 Weatherfield Court Maumee, OH 43537 RE: The tariff classification of a decorative lantern from China Dear Ms. Revesz: In your letter dated January 27, 2011, you requested a tariff classification ruling. The submitted sample will be retained by this office. The merchandise under consideration is a decorative article, described in your letter as an “LED Hanging Lantern with Timer.” The lantern comes in three styles, each including an LED plastic “candle” permanently positioned inside an iron cylindrical holder that features decorative cutouts on its surface, a wire ring for hanging and a footed base. The plastic “candle” flickers and glows like a real flame and features an on/off switch with a six hour timer. Each lantern requires three AAA batteries (not included) and is suitable for both indoor and outdoor use. The submitted sample, item number LNT11, features cutouts in a scroll-like fleur-de-lis pattern. Pictures of other models, including a lantern with snowman design cutouts and another with snowflake design cutouts, were submitted. The illumination provided by the plastic “candle” serves to create patterns of light through the ornamental cutouts of the metal holder, thereby enhancing the product’s decorative appeal. The applicable subheading for the decorative lanterns will be 8306.29.0000, Harmonized Tariff Schedule of the United States (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 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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