The tariff classification of a decorative lantern from China

N235731 December 3, 2012 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Jeanette Arciero CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative lantern from China Dear Ms. Arciero: In your letter dated November 19, 2012, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration, identified as item number 907979, is a lantern comprised of 70 percent steel and 30 percent glass. The body of the lantern is made of painted steel. It features a square base for resting on a tabletop; a moveable handle for hanging; eight evenly spaced horizontal slats covering each side; and a 3-1/2 inch diameter plate with three attached hooks that serves to suspend a candle (not included) in the center of the lantern. The lantern also includes a 6 inch tall, clear glass, open-ended cylinder that is designed to rest on the suspended plate and encircle the candle. It measures 5-1/2 inches wide by 5-1/2 inches long by 8 inches tall overall and comes in four different colors. As you state in your letter, it is intended for decorative purposes; the illumination it provides serves to create patterns of light through the horizontal slats, thereby enhancing the lantern’s decorative appeal. The lantern is composed of different components (base metal and glass) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the metal component imparts the essential character due to its greater weight, bulk, value and its role in relation to the function of the article. The applicable subheading for the decorative 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