The tariff classification of water globe lanterns from China.

N306252 September 20, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Julia Hsia Nicolas Holiday Inc. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of water globe lanterns from China. Dear Ms. Hsia: In your letter dated September 16, 2019, you requested a tariff classification ruling. You submitted color photographs and product information for two styles of plastic water globe lanterns. Style A, Battery Operated LED Holiday Water Globe Lantern, is a decoration in the shape of a lantern with a clear “window” front that measures approximately 30.5 cm in height. Inside the lantern is a scene featuring three polyresin snowman in front of three snow-dusted polyresin evergreen trees. One snowman wears a top hat decorated with holly leaves and holly berries while the others wear what appear to be Santa Claus hats. Two of the evergreen trees are decorated with ornaments. A sprig of holly leaves and holly berries rests in the snow. The lantern is powered by three “C” batteries that when activated illuminates the interior of the lantern with LED lighting while faux snow swirls in the water around the figures and assorted songs play. Style B, Battery Operated LED Holiday Water Globe Lantern, is a decoration in the shape of a lantern with a clear “window” front that measures approximately 30.5 cm in height. Inside the lantern is a scene featuring Santa Claus being pulled in his sleigh through the sky by reindeer over the tops of houses and trees. The lantern is powered by three “C” batteries that when activated illuminates the interior of the lantern with LED lighting while faux snow swirls in the water around the polyresin figures and assorted songs play. Although referred to as “lanterns,” these articles are only lantern-shaped and utilize light purely for its decorative effect. Any useful lighting, if any, is only incidental to use of the merchandise as decorative articles advertised, marketed and sold as hanging decorations for Christmas. The applicable subheading for both style A and style B 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