CBP Ruling N244745 — The tariff classification of a Sky Lantern from China.

Tariff classification

Headings: 9505

Product description

You submitted a sample of an item identified as a Sky Lantern (no item #), which is a non-durable, single use paper lantern decoration that is lit and launched into the sky at parties. The Sky Lantern operates in a similar fashion to a mini hot air balloon in that the heat source (burning wax) warms the air inside the colorful paper lantern and lifts it into the air. No firing powder is involved. Although referred to as a “lantern”, this is not a utilitarian lamp, but a disposable decoration used at parties as an airborne variant of a Chinese lantern. The sample will be returned as requested.

CBP rationale

The applicable subheading for the Sky Lantern will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.

Full text

N244745 August 28, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Colleen O’Shea-Moran Darice Inc. 13000 Darice Parkway Park 82 Strongsville, OH 44149 RE: The tariff classification of a Sky Lantern from China. Dear Ms. O’Shea-Moran: In your letter dated July 26, 2013, you requested a tariff classification ruling. You submitted a sample of an item identified as a Sky Lantern (no item #), which is a non-durable, single use paper lantern decoration that is lit and launched into the sky at parties. The Sky Lantern operates in a similar fashion to a mini hot air balloon in that the heat source (burning wax) warms the air inside the colorful paper lantern and lifts it into the air. No firing powder is involved. Although referred to as a “lantern”, this is not a utilitarian lamp, but a disposable decoration used at parties as an airborne variant of a Chinese lantern. The sample will be returned as requested. The applicable subheading for the Sky Lantern will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” 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/. Your item may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U. S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, Maryland 20814. You may also contact them by telephone at: (301) 504-7923. 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 Wayne Kessler at (646) 733-3026. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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