The tariff classification of a Willow and Steel Wire Lantern from China.

N263633 April 27, 2015 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Sara Hinst Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a Willow and Steel Wire Lantern from China. Dear Ms. Hinst: In your letter dated April 10, 2015, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. The ruling was requested on a “Willow and Steel Wire Lantern”. The item is a vertical, oval shaped willow lantern and glass hurricane candle holder. The lantern consists of a wire frame wrapped with 30mm-wide, thick and rigid willow strips. A circular metal wire receptacle is in the center of the lantern to support the glass candle holder. The glass candle holder measures approximately 19 inches in diameter and 11 ¾ inches high. The overall dimensions of the lantern are approximately 39¾ inches in diameter and 18 inches high. The “Willow and Steel Wire Lantern” is designed for placement onto any flat surface virtually anywhere or to be hung by its handle. The “Willow and Steel Wire Lantern” is composed of different components (willow, metal and glass), and is considered a composite good. The Explanatory Notes (ENs) 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. You state the component breakdown of this article is 50% plastic, 25% metal and 25% willow. While the metal frame provides a portion of the structure and the willow contributes to the item’s consumer appeal, it is the willow strip that, instead, imparts the item with its essential character. The willow strip which forms the sides and handle, is the structural material that gives the item its shape and allows the item to function as a lantern. The applicable subheading for the “Willow and Steel Wire Lantern” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other.” The rate of duty will be 3.2% 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division