N234676 N2 Ruling Active

The tariff classification of a decorative lantern from China

Issued November 16, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

A picture of the article was submitted with your request. The merchandise under consideration, described as a “decorative rectangular slatted metal lantern,” is an ornamental article made of base metal that is designed to display a 3 or 4 inch pillar candle (not included). It measures 5.5 inches by 5.5 inches by 6.5 inches overall and features metal slats surrounding all four sides, a metal handle, and a removable metal candle holder. The lantern can either be hung from its handle or stand freely on a tabletop. The illumination provided by the subject lantern serves to create patterns of light through the ornamental slats of the metal holder, thereby enhancing the product’s decorative appeal.

CBP rationale

The applicable subheading for the decorative rectangular slatted metal lantern 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

N234676 November 16, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Michele L. Hamilton Mark Feldstein and Associates, Inc. 6500 Weatherfield Court Maumee, OH 43537 RE: The tariff classification of a decorative lantern from China Dear Ms. Hamilton: In your letter dated October 23, 2012, you requested a tariff classification ruling. A picture of the article was submitted with your request. The merchandise under consideration, described as a “decorative rectangular slatted metal lantern,” is an ornamental article made of base metal that is designed to display a 3 or 4 inch pillar candle (not included). It measures 5.5 inches by 5.5 inches by 6.5 inches overall and features metal slats surrounding all four sides, a metal handle, and a removable metal candle holder. The lantern can either be hung from its handle or stand freely on a tabletop. The illumination provided by the subject lantern serves to create patterns of light through the ornamental slats of the metal holder, thereby enhancing the product’s decorative appeal. The applicable subheading for the decorative rectangular slatted metal lantern 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, Thomas J. Russo Director National Commodity Specialist Division

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