The tariff classification of decorative metal lanterns from China

N338648 April 2, 2024 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Yolanda Lau Eagle Resources Trading Ltd. 15F, Yinlong Building, No. 258 Dongdu Road, Xiamen, Fujian 361013 China RE: The tariff classification of decorative metal lanterns from China Dear Ms. Lau: In your letter dated March 6, 2024, you requested a tariff classification ruling. The first item under consideration is Item# 324-40613, “Decorative Lantern”. The body of the decorative lantern has a net-like pattern made of iron with a metal base that holds a glass jar inside. The glass jar has a raised flat surface on the bottom and does not include a way to secure a candle or light source. The top of the glass jar is fitted with a metal ring with clips to attach the jute handle. The lantern measures approximately 5.12 inches in diameter and 4.92 inches in height. Your documentation indicates that the glass predominates by weight, and the metal predominates by value. The second item under consideration is Item# 324-40615, “Decorative Solar Lantern”. The body of the decorative lantern has a net-like pattern made of iron with a metal base that holds a glass jar inside. The glass jar has a raised flat surface on the bottom and does not include a way to secure a candle or light source. The top of the glass jar is fitted with a metal ring with clips to attach the jute handle. The lantern measures approximately 5.12 inches in diameter and 4.92 inches in height. The solar component is mounted to the top of the glass jar. When powered on, the glowing light is emitted through the decorative metal body. The glowing light enhances the article’s decorative appeal. Your documentation indicates that the glass predominates by weight, and the metal predominates by value. The decorative lanterns are composed of different components and are considered composite goods. The Decorative Lantern is made of iron, glass, and jute. The Decorative Solar Lantern is made up of iron, glass, jute and a plastic solar light panel. 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 glass component, which predominates by weight, and the metal component, which predominates by value provide significant structure and decorative appeal to these decorative items, 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 lanterns will be classified in the heading that provides for base metal ornaments. The applicable subheading for item# 324-40613, Decorative Lantern and Item# 324-40615, Decorative Solar Lantern 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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, contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division