The tariff classification of decorative plastic lanterns from China.

N304823 July 10, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Lottie Luo Lawn and Garden International Limited Room 104, 1/F, Tower 1, Harbour Centre 1 Hok Cheung Street, Hung Hom Kowloon, Hong Kong China RE: The tariff classification of decorative plastic lanterns from China. Dear Ms. Luo: In your letter dated June 17, 2019, you requested a tariff classification ruling. You submitted samples and detailed descriptions of four decorative light-up plastic lanterns further described below. The first sample is identified as the “Decorative Plastic Ball Lantern,” and is a solar powered, hollow globe-shaped plastic ornament composed of acrylonitrile butadiene styrene (ABS) plastic. The article measures approximately 7.28” in diameter and 6.69” in height and features a flat circular base and a flat circular top with a small solar panel and semi-circular hanger. The exterior is available in three “antique metal finishes” plus black and features decorative scroll and floral cut-outs. When powered on, glowing light is emitted through decorative openings on the ball body of the article. The glowing light enhances the article. The second sample is identified as the “Decorative Plastic Pineapple,” and is a battery powered, light-up table top ornament composed of vinyl, in the form of a pineapple. The article measures approximately 5” in diameter and 9” in height and has a wide flat bottom. When powered on, the pineapple ornament glows from within, enhancing the article. The third sample is identified as the “Decorative Plastic Woven Lantern,” and is a battery powered light-up ornament composed of polypropylene (PP) and features an open teardrop lattice-look design. The article measures 6.3” at its widest point and 10.62” in height and features a hanger loop at the top. When powered on, glowing light is emitted through lattice openings in the article’s exterior. The glowing light enhances the article. The fourth sample is identified as the “Decorative Plastic Hanging Drop,” and consists of a solar powered, light-up, clear acrylic drop with a silver cap with a small solar panel on top. The drops measure approximately 1.26 in diameter and 7.08” in length. The top has a hanging loop and alligator clip for easy placement. The drops feature bubbles through the length of the acrylic drop that are highlighted when the drops are powered on. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, or the batteries expended, the plastic lanterns/drops can still fulfill their primary role as decorative objects. Therefore, it is the opinion of this office that the plastic lanterns/drops provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Decorative Plastic Ball Lantern,” the “Decorative Plastic Pineapple,” the “Decorative Plastic Woven Lantern,” and the “Decorative Plastic Hanging Drop” 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