The tariff classification of wooden decorative lanterns from China
Issued April 11, 2022 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.19.0000
Headings: 4420
Product description
Photos and product descriptions were provided for our review. Item number SY-E60760A-B is a decorative lantern made primarily from medium density fiberboard (MDF) with iron fittings. It is available in two colors, green and white. The lantern measures approximately 6” wide by 6” long by 15” high. It features an arched, openwork top with a wooden finial and iron ring for carrying or hanging. The sides are also openwork MDF pieces forming decorative shapes. The front hinges open and latches shut. The interior surface is flat and does not appear to have a physical feature that is specifically designed to stabilize or hold a candle in place securely, i.e., a "socket," "cup,", "spike" or an “indentation”, etc. It is assumed that the purchaser will supply their own candle or other light source, which would shine through the lantern’s openings. The lantern could also be used on its own, without a candle, for decorative purposes.
CBP rationale
The applicable subheading for the decorative lanterns will be 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood, other than tropical wood.
Full text
N325196 April 11, 2022 CLA-2-44:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4420.19.0000 Ivy Yang Bansco Enterprise Ltd. Rm. 1607, Diya Tower, Jindi Bldg. Zhong Shan Yi Rd. Guangzhou CHINA RE: The tariff classification of wooden decorative lanterns from China Dear Ms. Yang: In your letter, dated April 2, 2022, you requested a tariff classification ruling. Photos and product descriptions were provided for our review. Item number SY-E60760A-B is a decorative lantern made primarily from medium density fiberboard (MDF) with iron fittings. It is available in two colors, green and white. The lantern measures approximately 6” wide by 6” long by 15” high. It features an arched, openwork top with a wooden finial and iron ring for carrying or hanging. The sides are also openwork MDF pieces forming decorative shapes. The front hinges open and latches shut. The interior surface is flat and does not appear to have a physical feature that is specifically designed to stabilize or hold a candle in place securely, i.e., a "socket," "cup,", "spike" or an “indentation”, etc. It is assumed that the purchaser will supply their own candle or other light source, which would shine through the lantern’s openings. The lantern could also be used on its own, without a candle, for decorative purposes. The applicable subheading for the decorative lanterns will be 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of wood, other than tropical wood. The rate of duty will be 3.2 percent ad valorem. 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 the 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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