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N292822 N2 Ruling Active

The tariff classification of a decorative metal pineapple from China

Issued January 9, 2018 by U.S. Customs and Border Protection.

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N2 N292822 (January 9, 2018)

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The submitted sample was examined and will be returned per your request. The product under consideration is identified as Starry Light Pineapple, item number 227653. This ornamental article is in the shape of a pineapple and is comprised of gold colored spiraled iron wire making up the body and solid iron green colored leaves making up the crown. Complementing the pineapple is a string of 45 mini LED lights wrapped around the spiraled iron wire. The LED lights are powered by three AAA batteries, which are not included. Additionally, an iron wire handle and a metal tea light candle holder are attached to the inside of the metal frame at the base of the crown. The pineapple is approximately 10 ½ inches high from the base to the top of the crown (the crown is about 3 ½ inches). The pineapple is approximately 6 inches wide at its widest part, and approximately 3 inches wide at the base. You inquired in your letter if the Starry Light Pineapple provides sufficient illumination to be classified as a lamp of heading 8513 or 9405 of the Harmonized Tariff Schedule of the United States (HTSUS). This office is of the opinion that the Starry Light Pineapple does not provide sufficient illumination to be classified in chapter heading 8513, HTSUS. The mini LED lights and the tea light candle merely enhance the decorative effect of the pineapple; any lighting of the surrounding area is only incidental to its use as a decorative article. Additionally, decorations are excluded from Chapter 94 per Chapter 94, Note 1(l). As this is a decorative article, classification under 9405, HTSUS, is excluded.

CBP rationale

The applicable subheading for the pineapple candle holders will be 8306.29.0000, HTSUS, which provides for “Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof, Other.

Full text

N292822 January 9, 2018 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. David Prata Manager, Customs Compliance CVS Pharmacy One CVS Drive Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a decorative metal pineapple from China Dear Mr. Prata: In your letter dated December 15, 2017, you requested a tariff classification ruling. The submitted sample was examined and will be returned per your request. The product under consideration is identified as Starry Light Pineapple, item number 227653. This ornamental article is in the shape of a pineapple and is comprised of gold colored spiraled iron wire making up the body and solid iron green colored leaves making up the crown. Complementing the pineapple is a string of 45 mini LED lights wrapped around the spiraled iron wire. The LED lights are powered by three AAA batteries, which are not included. Additionally, an iron wire handle and a metal tea light candle holder are attached to the inside of the metal frame at the base of the crown. The pineapple is approximately 10 ½ inches high from the base to the top of the crown (the crown is about 3 ½ inches). The pineapple is approximately 6 inches wide at its widest part, and approximately 3 inches wide at the base. You inquired in your letter if the Starry Light Pineapple provides sufficient illumination to be classified as a lamp of heading 8513 or 9405 of the Harmonized Tariff Schedule of the United States (HTSUS). This office is of the opinion that the Starry Light Pineapple does not provide sufficient illumination to be classified in chapter heading 8513, HTSUS. The mini LED lights and the tea light candle merely enhance the decorative effect of the pineapple; any lighting of the surrounding area is only incidental to its use as a decorative article. Additionally, decorations are excluded from Chapter 94 per Chapter 94, Note 1(l). As this is a decorative article, classification under 9405, HTSUS, is excluded. The applicable subheading for the pineapple candle holders will be 8306.29.0000, 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 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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