The tariff classification of plastic lanterns from China.

N301005 October 10, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Soolin Shu Pan Asian Creations Limited No. 182, 1/F., Peninsula Centre No, 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of plastic lanterns from China. Dear Ms. Shu: In your letter dated October 5, 2018, you requested a tariff classification ruling. You submitted photographs for item # 8399-14006, Halloween Haunted Plastic Lantern with 3D Light Effect, which consists of two styles of battery powered plastic lanterns. The first style, “Bat Lantern,” consists of a plastic lantern decorated on its plastic panes with silhouetted bats against a background of ghosts. The second style, “Pumpkin Lantern,” consists of a plastic lantern decorated on its plastic panes with three stacked silhouetted jack-o’-lanterns against a background of jack-o’-lanterns. When the batteries are activated, the interior of the lanterns are illuminated, which gives a 3-D effect to the bat and jack-o’-lantern imagery. Both styles of lanterns have a hanging loop on top. Although referred to as “lanterns,” the articles do not function as lights. Instead, the illumination inside the articles is designed to enhance the decorative features of the bat and jack-o’-lantern motifs and not the surrounding area. Any light provided is only incidental to the use of both styles of the Halloween Haunted Plastic Lantern with 3D Light Effect as decorative articles marketed and sold exclusively for Halloween. The applicable subheading for item # 8399-14006 will be 9505.90.6000, 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: 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