N189196 N1 Ruling Active

The tariff classification of decorative LED lanterns from China

Issued October 31, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The submitted sample will be returned per your request. The merchandise under consideration is described as 3 LED Lanterns, item number 865507. It consists of three black lanterns sold together in a plastic retail package. Each lantern is constructed of iron with an iron wire handle and frosted glass panels on all four sides. Each measures 3 inches wide by 5 inches high (6.5 inches high including handle). Each lantern is illuminated by a battery powered tealight (included). Each tealight has a CR2032 (3V) battery and a timer setting that enables the light to be on for five hours and off for nineteen hours. The submitted sample features dual color tealights; however, you indicate that the imported lanterns will feature amber light. The subject LED lanterns are designed or intended to be decorative rather than useful or practical for use as a lamp or lighting fitting. They do not meet the definition of a “lamp” and do not provide light to the surrounding area. The light provided by these lanterns serves merely to enhance the decorative effect of the lanterns.

CBP rationale

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

Full text

N189196 October 31, 2011 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Aaron Cullen CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of decorative LED lanterns from China Dear Mr. Cullen: In your letter dated October 12, 2011, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is described as 3 LED Lanterns, item number 865507. It consists of three black lanterns sold together in a plastic retail package. Each lantern is constructed of iron with an iron wire handle and frosted glass panels on all four sides. Each measures 3 inches wide by 5 inches high (6.5 inches high including handle). Each lantern is illuminated by a battery powered tealight (included). Each tealight has a CR2032 (3V) battery and a timer setting that enables the light to be on for five hours and off for nineteen hours. The submitted sample features dual color tealights; however, you indicate that the imported lanterns will feature amber light. The subject LED lanterns are designed or intended to be decorative rather than useful or practical for use as a lamp or lighting fitting. They do not meet the definition of a “lamp” and do not provide light to the surrounding area. The light provided by these lanterns serves merely to enhance the decorative effect of the lanterns. The applicable subheading for the decorative LED lanterns will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, and parts thereof, of base metal, 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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