The tariff classification of a lantern from China.

N305392 July 25, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Matthew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a lantern from China. Dear Mr. Samuel: In your letter dated July 15, 2019, you requested a tariff classification ruling. You submitted a sample of item number 9046766-A, “LED Lantern with Rotating Light and Scene: Snowman in Santa Suit,” which is a lantern made predominately of plastic that measures approximately 17” in height x 8” across from point to point on its hexagonal shaped base. The lantern has 6 clear panes on its sides and cutouts on its lid. Inside the lantern are two snowmen standing in front of three snow-dusted undecorated evergreen trees. One snowman is dressed in a Santa Claus suit and holds a shovel in his right hand. The second snowman is dressed in a black top hat and red scarf. Both snowmen are decorated with holly leaves and holly berries on their stomachs. Underneath the lid of the lantern is an LED light. When the LED light is activated via a slide-switch underneath the base, the light rotates and illuminates the interior of the lantern but not the surrounding area. Although referred to as a “lantern,” the article is only lantern-shaped and utilizes light purely for its decorative effect. Any useful lighting, if any, is only incidental to use of the importation as a decorative article advertised, marketed and sold as a hanging decoration for Christmas. The applicable subheading for item number 9046766-A 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