N323708 N3 Ruling Active

The tariff classification of decorative metal lanterns from China

Issued January 20, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The first item under consideration, described as “Decorative Cutout Pattern Lantern 2”, is a solar-powered decorative lantern made of iron. The decorative lantern has a metal handle, a flat bottom, measures approximately 6 inches in diameter and 9 inches in height and weighs 848 grams. When powered on, the glowing light is emitted through the cage’s decorative oval-shaped cutouts. The glowing light enhances the article’s decorative appeal. The second item under consideration, described as “Decorative Cutout Pattern Lantern 3”, is a solar-powered decorative lantern made of iron. The decorative lantern has a metal handle, a flat bottom, measures approximately 7 inches in diameter and 13 inches in height and weighs 773 grams. When powered on, the glowing light is emitted through the cage’s decorative diamond-shaped cutouts. The glowing light enhances the article’s decorative appeal.

CBP rationale

The applicable subheading for the decorative metal lanterns will be 8306.29.0000, Harmonized Tariff Schedule of the United States (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

N323708 January 20, 2022 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 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, described as “Decorative Cutout Pattern Lantern 2”, is a solar-powered decorative lantern made of iron. The decorative lantern has a metal handle, a flat bottom, measures approximately 6 inches in diameter and 9 inches in height and weighs 848 grams. When powered on, the glowing light is emitted through the cage’s decorative oval-shaped cutouts. The glowing light enhances the article’s decorative appeal. The second item under consideration, described as “Decorative Cutout Pattern Lantern 3”, is a solar-powered decorative lantern made of iron. The decorative lantern has a metal handle, a flat bottom, measures approximately 7 inches in diameter and 13 inches in height and weighs 773 grams. When powered on, the glowing light is emitted through the cage’s decorative diamond-shaped cutouts. The glowing light enhances the article’s decorative appeal. The applicable subheading for the decorative metal lanterns will be 8306.29.0000, Harmonized Tariff Schedule of the United States (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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