CBP Ruling N314377 — The tariff classification of metal decorative item from China

Tariff classification

Headings: 8306

GRI rules applied: GRI 3

Product description

The merchandise under consideration is described as a “Black Metal Lantern, Style #1840”. The lantern is a traditional style metal box shape with four glass panels and a tapered top with an attached circular carrying handle. The lantern is made of 80 percent iron, 15 percent glass, and 5 percent plastic and weighs approximately 7.5 pounds. It measures approximately 24 inches high, 9.5 inches wide, and 9.5 inches deep. One glass panel can swing open and can be secured by a hook & eye clasp. The lantern is adorned with artificial holiday garland made of plastic pine needles, pine cones, berries and a sparkling gold ribbon. Although the merchandise is referred to as a “lantern,” it is not intended to provide illumination and its intended function is to serve as a decorative item. The Black Metal Lantern, Style #1840 is composed of different components (base metal, glass, and plastic) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the iron component imparts the essential character because it gives structure to the article and predominates by weight. The plastic garland and sparkling gold ribbon are of less significance because they merely serve to enhance the decorative effect of the metal lantern.

CBP rationale

The applicable subheading for the Black Metal Lantern, Style #1840, will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: Other.

Full text

N314377 September 24, 2020 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Thibault Richard Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore, 339263 RE: The tariff classification of metal decorative item from China Dear Mr. Richard: In your letter dated September 2, 2020 you requested a tariff classification ruling. The merchandise under consideration is described as a “Black Metal Lantern, Style #1840”. The lantern is a traditional style metal box shape with four glass panels and a tapered top with an attached circular carrying handle. The lantern is made of 80 percent iron, 15 percent glass, and 5 percent plastic and weighs approximately 7.5 pounds. It measures approximately 24 inches high, 9.5 inches wide, and 9.5 inches deep. One glass panel can swing open and can be secured by a hook & eye clasp. The lantern is adorned with artificial holiday garland made of plastic pine needles, pine cones, berries and a sparkling gold ribbon. Although the merchandise is referred to as a “lantern,” it is not intended to provide illumination and its intended function is to serve as a decorative item. The Black Metal Lantern, Style #1840 is composed of different components (base metal, glass, and plastic) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case, we find that the iron component imparts the essential character because it gives structure to the article and predominates by weight. The plastic garland and sparkling gold ribbon are of less significance because they merely serve to enhance the decorative effect of the metal lantern. The applicable subheading for the Black Metal Lantern, Style #1840, will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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