The tariff classification of decorative metal lanterns from China
Issued January 20, 2022 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090, 8306.29.0000
Product description
The first item under consideration is described as “Decorative Plastic Lantern 1,” and is a solar powered, light-up, ornamental plastic lantern. It is made primarily from acrylonitrile butadiene styrene (ABS) plastic and has a cage-like globe appearance. The decorative lantern has a plastic handle, a flat bottom, and measures approximately 9.25 inches in diameter by 11.61 inches in height and weighs approximately 707 grams. When powered on, the glowing light is emitted through the lantern’s closely arranged plastic strips. The glowing light enhances the article’s decorative appeal. The second item under consideration is described as “Decorative Metal Lantern 1” which is a solar powered decorative lantern made of iron. The decorative lantern has a metal handle, a flat bottom, measures approximately 9.25 inches in diameter by 12 inches in height and weighs approximately 1029 grams. When powered on, the glowing light is emitted through a decorative metal cage consisting of closely arranged wire rings. The glowing light enhances the article’s decorative appeal. The third item under consideration is described as “Decorative Metal Lantern 2” which is a solar powered decorative lantern made of iron. The decorative lantern has a metal handle, a flat bottom, measures approximately 7.87 inches in diameter by 8.27 inches in height and weighs approximately 682 grams. When powered on, the glowing light is emitted through a decorative metal cage consisting of closely arranged wire rings. The glowing light enhances the article’s decorative appeal. The last item under consideration is described as “Decorative Metal Lantern 3” which is a solar powered decorative lantern made of iron. The decorative lantern has a metal handle, a flat bottom, and comes in two sizes. The smaller lantern measures approximately 5.7 inches in diameter by 7.87 inches in height and weighs approximately 289 grams. The larger lantern measures approximately 7.48 inches in diameter by 11.22 inches in height and
CBP rationale
The applicable subheading for “Decorative Plastic Lantern 1,” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other. The applicable subheading for “Decorative Metal Lantern 1”, “Decorative Metal Lantern 2”, and “Decorative Metal Lantern 3” will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.
Full text
N323581 January 20, 2022 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000, 3926.40.0090 Ms. Laura Luo Zhongxin Lighting (HK) Co., Ltd Workshop 10 & Commn Area Lofter Grand 3/F Lanton Ind Bldg No 99 Wai Yip Street Kl Hongkong, China RE: The tariff classification of decorative metal lanterns from China Dear Ms. Luo: In your letter dated January 07, 2022, you requested a tariff classification ruling. The first item under consideration is described as “Decorative Plastic Lantern 1,” and is a solar powered, light-up, ornamental plastic lantern. It is made primarily from acrylonitrile butadiene styrene (ABS) plastic and has a cage-like globe appearance. The decorative lantern has a plastic handle, a flat bottom, and measures approximately 9.25 inches in diameter by 11.61 inches in height and weighs approximately 707 grams. When powered on, the glowing light is emitted through the lantern’s closely arranged plastic strips. The glowing light enhances the article’s decorative appeal. The second item under consideration is described as “Decorative Metal Lantern 1” which is a solar powered decorative lantern made of iron. The decorative lantern has a metal handle, a flat bottom, measures approximately 9.25 inches in diameter by 12 inches in height and weighs approximately 1029 grams. When powered on, the glowing light is emitted through a decorative metal cage consisting of closely arranged wire rings. The glowing light enhances the article’s decorative appeal. The third item under consideration is described as “Decorative Metal Lantern 2” which is a solar powered decorative lantern made of iron. The decorative lantern has a metal handle, a flat bottom, measures approximately 7.87 inches in diameter by 8.27 inches in height and weighs approximately 682 grams. When powered on, the glowing light is emitted through a decorative metal cage consisting of closely arranged wire rings. The glowing light enhances the article’s decorative appeal. The last item under consideration is described as “Decorative Metal Lantern 3” which is a solar powered decorative lantern made of iron. The decorative lantern has a metal handle, a flat bottom, and comes in two sizes. The smaller lantern measures approximately 5.7 inches in diameter by 7.87 inches in height and weighs approximately 289 grams. The larger lantern measures approximately 7.48 inches in diameter by 11.22 inches in height and weighs approximately 325 grams. When powered on, the glowing light is emitted through a decorative metal cage consisting of closely arranged wire triangles. The glowing light enhances the article’s decorative appeal. The applicable subheading for “Decorative Plastic Lantern 1,” will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.” The column one, general rate of duty is 5.3 percent ad valorem. The applicable subheading for “Decorative Metal Lantern 1”, “Decorative Metal Lantern 2”, and “Decorative Metal Lantern 3” will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: 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 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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