The tariff classification of a “Lantern with Rotating Scene” from China.

N305407 August 8, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a “Lantern with Rotating Scene” from China. Dear Mr. Samuel: In your letter dated July 15, 2019, you requested a tariff classification ruling. You submitted a sample of an article identified as item number 9046776-B, “Lantern with Rotating Scene: Church with Evergreens,” which consists of a predominantly plastic, battery powered, light-up lantern with a winter scene displayed inside. The scene consists of a snow covered church and evergreen trees. When activated, the scene is lit by a rotating light within the hexagonal lantern. The lantern measures approximately 18” in height with a maximum diameter of 8.5.” You suggest that this item would be correctly classified in 9505.10.2500 as a festive article however this office does not agree. The display of a church or undecorated evergreen trees is not closely associated with Christmas. It would not be considered aberrant to display this article at times other than Christmas. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the battery is depleted or light is not powered on, the plastic lantern can still function as its primary role 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 9046776-B, “Lantern with Rotating Scene: Church with Evergreens,” 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