The tariff classification of a metal decorative lantern from China
Issued August 14, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The merchandise under consideration is described as a Metal Lantern, style number 319-P4115. It is a decorative article in the shape of a rectangular lantern with a peaked roof. It is made of iron sheet metal and is available in two sizes: 10.3” high by 4” wide by 4” deep, and 14.4” high by 5.9” wide by 5.9” deep. The inside bottom of the lantern is flat and does not include a way to secure a candle or light source. It can be hung by the metal ring on the top or placed on a flat surface.
CBP rationale
The applicable subheading for both sizes of the Metal Lantern, style number 319-P4115, 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
N334465 August 14, 2023 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Stella Yang Eagle Resources Trading Ltd. 15F Yinlong Building No. 258 Dongdu Road Xiamen, China RE: The tariff classification of a metal decorative lantern from China Dear Ms. Yang: In your letter dated August 3, 2023, you requested a tariff classification ruling. The merchandise under consideration is described as a Metal Lantern, style number 319-P4115. It is a decorative article in the shape of a rectangular lantern with a peaked roof. It is made of iron sheet metal and is available in two sizes: 10.3” high by 4” wide by 4” deep, and 14.4” high by 5.9” wide by 5.9” deep. The inside bottom of the lantern is flat and does not include a way to secure a candle or light source. It can be hung by the metal ring on the top or placed on a flat surface. The applicable subheading for both sizes of the Metal Lantern, style number 319-P4115, 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 and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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