The tariff classification of a metal and wood decorative lantern from China

N317393 February 22, 2021 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 David Prata CVS Pharmacy, Inc. Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a metal and wood decorative lantern from China Dear Mr. Prata: In your letter dated February 5, 2021 you requested a tariff classification ruling. The article under consideration is described an autumn-themed decorative lantern, item number 420597. The base and frame are made of wood, the decorative crown and sides are made of galvanized steel, and the handle (suitable for hanging) is made of steel wire. The sides of the lantern are steel latticework depicting assorted fall foliage. Housed in the lantern is a plastic LED candle that sheds minimal light and serves primarily to enhance the decorative effect of the steel latticework. You state the metal component predominates by both weight and value. The lantern is approximately 5 inches square and 11 inches tall. The decorative lantern is composed of different components (base metal, wood, 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 consists only of the material or component that imparts the essential character to the composite good. If no essential character for the composite good can be determined, then Rule 3(c) provides that classification will be determined by the heading which occurs last in numerical order among those headings which equally merit consideration. This office finds that no essential character can be determined for this decorative lantern. The wood component, which provides the structure of the lantern, and the metal component, which predominates by both weight and value and provides significant decorative appeal to this decorative item, are determined to be of equal significance. In this particular case, the heading for the base metal component appears last in numerical order and as such the decorative lantern will be classified in the heading that provides for base metal ornaments. The applicable subheading for the autumn-themed decorative lantern, item number 420597 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, 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 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