N254393 N2 Ruling Active

The tariff classification of LED Lanterns from China

Issued July 10, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9817.95.05, 9405.40.6000

Headings: 9405, 9817

Product description

The submitted samples are three Battery Powered Metal Hanging Lanterns. The items are identified as the 13.25-inch Battery Powered Metal Hanging Lantern, Item Number 970155; the 9.75-inch Battery Powered Metal Hanging Lantern, Item Number 970156, and the Large Battery Powered Metal Hanging Lantern, Item Number 969874. The samples will be returned to you. The three items are electric lamps constructed of base metal (non-brass) in the traditional shape of table-top lanterns. It is stated that the items will be marketed and sold during the Christmas Holiday season. Items Number 970155 and 970156 are identical in construction with different size and color. Item Number 970155 is a red color lantern that measures approximately 13.25 inches tall and Item Number 970156 is a cream color lantern that measures approximately 9.75 inches tall. The lanterns have a square base and a roof-like top. The middle section (body) is formed by four panels. Each panel has four cut-outs covered with an inside translucent plastic film that represents windows of a house. One side panel is hinged to serve as a door. The middle section contains an LED light string. Item Number 969874 measures approximately 19 inches tall. It is comprised of a square hinged flared roof-like vented top and a square base measuring approximately 8.5 by 8.5 inches. The four sides have clear glass lens panels, each measuring approximately 7 inches wide and 11½ inches high, reinforced by metal stripe bar framing and secured vertically to the base and top. Within the lantern are three permanently mounted 3-inch pillar-style LED candles made of plastic. The item is decorated by a ribbon with holly berries, pine needles and a pine cone on the top and the same artificial foliage inside the lantern near the candles. All three lanterns are powered by 3 “AAA” type batteries, which are located in the battery compartment inside the base of the lantern. They are activated by an On/Off slide switch. There is a handle (O-ring) at

CBP rationale

The applicable subheading for the Battery Powered Metal Hanging Lanterns, Item Number 970155 and Item Number 970156 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 applicable subheading for Item Number 969874 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.

Full text

N254393 July 10, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000; 9817.95.05 Mr. Brian G. Pearce CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of LED Lanterns from China Dear Mr. Pearce: In your letter dated June 16, 2014, you requested a tariff classification ruling. The submitted samples are three Battery Powered Metal Hanging Lanterns. The items are identified as the 13.25-inch Battery Powered Metal Hanging Lantern, Item Number 970155; the 9.75-inch Battery Powered Metal Hanging Lantern, Item Number 970156, and the Large Battery Powered Metal Hanging Lantern, Item Number 969874. The samples will be returned to you. The three items are electric lamps constructed of base metal (non-brass) in the traditional shape of table-top lanterns. It is stated that the items will be marketed and sold during the Christmas Holiday season. Items Number 970155 and 970156 are identical in construction with different size and color. Item Number 970155 is a red color lantern that measures approximately 13.25 inches tall and Item Number 970156 is a cream color lantern that measures approximately 9.75 inches tall. The lanterns have a square base and a roof-like top. The middle section (body) is formed by four panels. Each panel has four cut-outs covered with an inside translucent plastic film that represents windows of a house. One side panel is hinged to serve as a door. The middle section contains an LED light string. Item Number 969874 measures approximately 19 inches tall. It is comprised of a square hinged flared roof-like vented top and a square base measuring approximately 8.5 by 8.5 inches. The four sides have clear glass lens panels, each measuring approximately 7 inches wide and 11½ inches high, reinforced by metal stripe bar framing and secured vertically to the base and top. Within the lantern are three permanently mounted 3-inch pillar-style LED candles made of plastic. The item is decorated by a ribbon with holly berries, pine needles and a pine cone on the top and the same artificial foliage inside the lantern near the candles. All three lanterns are powered by 3 “AAA” type batteries, which are located in the battery compartment inside the base of the lantern. They are activated by an On/Off slide switch. There is a handle (O-ring) attached to the top of the lanterns. The lanterns are designed for placement onto any flat surface virtually anywhere or to be hung by their handle (O-ring). The applicable subheading for the Battery Powered Metal Hanging Lanterns, Item Number 970155 and Item Number 970156 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. The Large Battery Powered Metal Hanging Lantern, Item Number 969874 is classifiable under subheading 9405.40.6000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.” However, this item has a three-dimensional representation of a symbol or motif closely associated with a specific holiday in the United States. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for Item Number 969874 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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