CBP Ruling N287459 — The tariff classification of a Christmas decoration from China.

Tariff classification

Headings: 9505

Product description

The submitted sample, item number 179385, 7” LED Metal Lantern, is a square metal box with carrying handle identified as a lantern. The “lantern” measures approximately 7” in height x 5” square, and is filled with “snow” dusted plastic artificial evergreen, pine cones, plastic berries, silver artificial plastic leafy foliage, and a string of 5 battery powered LED bulbs. The foliage projects out of the top of the box and drapes over its sides. The foliage is permanently anchored to a piece of polystyrene foam affixed to the bottom inside of the box. The box also features cut-outs on its sides in the shapes of stars, small holes, and the words Joy, Love and Peace. Although referred to as a “lantern,” the article does not function as a lantern. Its LED bulbs primarily illuminate the foliage. The bulbs do not light up the surrounding area or provide any usable light. Similar articles online are marketed and sold exclusively as decorations for Christmas.

CBP rationale

The applicable subheading for item number 179385 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.

Full text

N287459 July 14, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. David Prata CVS Pharmacy One CVS Drive Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a Christmas decoration from China. Dear Mr. Prata: In your letter dated June 19, 2017, you requested a tariff classification ruling. The submitted sample, item number 179385, 7” LED Metal Lantern, is a square metal box with carrying handle identified as a lantern. The “lantern” measures approximately 7” in height x 5” square, and is filled with “snow” dusted plastic artificial evergreen, pine cones, plastic berries, silver artificial plastic leafy foliage, and a string of 5 battery powered LED bulbs. The foliage projects out of the top of the box and drapes over its sides. The foliage is permanently anchored to a piece of polystyrene foam affixed to the bottom inside of the box. The box also features cut-outs on its sides in the shapes of stars, small holes, and the words Joy, Love and Peace. Although referred to as a “lantern,” the article does not function as a lantern. Its LED bulbs primarily illuminate the foliage. The bulbs do not light up the surrounding area or provide any usable light. Similar articles online are marketed and sold exclusively as decorations for Christmas. The applicable subheading for item number 179385 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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