N190216 N1 Ruling Active

The tariff classification of an LED candle lantern from China.

Issued November 21, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

The LED lantern is made of iron and plastic in the traditional shape of a table-top lantern measuring approximately 14 inches in height. It is comprised of a square metal flared roof-like top and an iron square base measuring approximately 6 by 6 inches. There is a wire rectangle-shaped carrying handle on top of the lantern for hanging. Four clear plastic lens panels, each measuring approximately 5½ inches wide and 10½ inches high, reinforced on all sides by metal stripe bar framing, which are secured vertically to the base and top. One side panel is hinged to serve as a door. Within the lantern are three permanently mounted 3-inch pillar-style LED (light emitting diode) candles made of plastic that are powered by 3 “AAA” type batteries located in a battery compartment in the bottom of the lantern. They are activated by means of an On/Off slide switch. The LED lantern is designed for placement onto any flat surface virtually anywhere or to be hung by its handle.

CBP rationale

The applicable subheading for the LED Lantern, Item Number 865866, 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

N190216 November 21, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Mr. Aaron Cullen Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an LED candle lantern from China. Dear Mr. Cullen: In your letter dated October 18, 2011, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The merchandise under consideration is identified as an LED Lantern, Item Number 865866. A sample was submitted with your ruling request and will be returned to you. The LED lantern is made of iron and plastic in the traditional shape of a table-top lantern measuring approximately 14 inches in height. It is comprised of a square metal flared roof-like top and an iron square base measuring approximately 6 by 6 inches. There is a wire rectangle-shaped carrying handle on top of the lantern for hanging. Four clear plastic lens panels, each measuring approximately 5½ inches wide and 10½ inches high, reinforced on all sides by metal stripe bar framing, which are secured vertically to the base and top. One side panel is hinged to serve as a door. Within the lantern are three permanently mounted 3-inch pillar-style LED (light emitting diode) candles made of plastic that are powered by 3 “AAA” type batteries located in a battery compartment in the bottom of the lantern. They are activated by means of an On/Off slide switch. The LED lantern is designed for placement onto any flat surface virtually anywhere or to be hung by its handle. The applicable subheading for the LED Lantern, Item Number 865866, 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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