The tariff classification of lanterns from China.

N155555 April 5, 2011 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Mr. Brian G. Pearce CVS On-site Import Client Liaison Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of lanterns from China. Dear Mr. Pearce: In your letter dated March 18, 2011, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy. The merchandise under consideration consists of two lanterns. Samples of the lanterns were submitted with your ruling request and will be returned to you. The submitted samples are identified as Style # JMTD006, a designation given to both lanterns. Both lanterns are made of plastic in the traditional shape resembling a miniature version of an old railroad lantern, except with tops depicting an orange Jack-O-Lantern and a white ghost head. Each lantern measures approximately 6½ inches tall by 3 inches wide at their widest point. The Jack-O-Lantern has an orange round base and top while the Ghost Lantern has a white base and top. At the top of each lantern is a handle for carrying or hanging. The center section of each lantern is surrounded by a clear plastic lens measuring approximately 2½ inches high. When lit, these lanterns provide light to the surrounding area. They are powered by three AAA size batteries mounted in the base, which features a push-button on/off switch. In your letter you suggest classification under subheading 9505.90.6000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles. However, lanterns are specifically provided for under subheading 8513.10.40, HTSUS. The applicable subheading for the two lanterns, Style # JMTD006, will be 8513.10.4000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Other.” The general rate of duty will be 3.5 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