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The tariff classification of “Moroccan Plastic Lantern” from China.
Issued November 30, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N301601 (November 30, 2018)
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
You have submitted a sample of an item identified as item number 11040551A, “Moroccan Plastic Lantern” which consists of a battery powered, light-up plastic ornament in the form of an antique faux metal lantern. The article is made of acrylonitrile butadiene styrene (ABS) plastic and has four sides, a flat bottom and a graduated domed top with hanging loop. The article measures approximately 2.75” (L) by 2.44” (W) by 4.52” (H). When powered on, glowing light is emitted through decorative openings on the sides and top of the article. The glowing light enhances the article. The article is available in three finishes, antiqued brass-tone, silver-tone and copper-tone. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, or the batteries expended, the plastic lantern can still be used as a decoration. Therefore, it is the opinion of this office that the plastic lantern provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for item number 11040551A, “Moroccan Plastic Lantern” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.
Full text
N301601 November 30, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Ted Conlon Fourstar Group USA Inc. 189 Main Street, Ste. 31 Milford, MA 01757 RE: The tariff classification of “Moroccan Plastic Lantern” from China. Dear Mr. Conlon: In your letter dated October 31, 2018, you requested a tariff classification ruling. You have submitted a sample of an item identified as item number 11040551A, “Moroccan Plastic Lantern” which consists of a battery powered, light-up plastic ornament in the form of an antique faux metal lantern. The article is made of acrylonitrile butadiene styrene (ABS) plastic and has four sides, a flat bottom and a graduated domed top with hanging loop. The article measures approximately 2.75” (L) by 2.44” (W) by 4.52” (H). When powered on, glowing light is emitted through decorative openings on the sides and top of the article. The glowing light enhances the article. The article is available in three finishes, antiqued brass-tone, silver-tone and copper-tone. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, or the batteries expended, the plastic lantern can still be used as a decoration. Therefore, it is the opinion of this office that the plastic lantern provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 11040551A, “Moroccan Plastic Lantern” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” The rate of duty will be 5.3 percent 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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