The tariff classification of a decorative metal lantern from China
Issued May 22, 2024 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 Item# V258-PSSZ002AD, Metal Cutout Décor. The item is a cylindrically shaped decorative lantern made of iron with a cutout fern-like pattern. The inside bottom of the lantern is a flat surface and does not include a way to secure a candle or light source. The top of the lantern is fitted with a metal handle. A light source is not included.
CBP rationale
The applicable subheading for Item# V258-PSSZ002AD, Metal Cutout Décor 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
N339953 May 22, 2024 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Nancy Zhang Century World Wide (HK) Ltd Longjiang Village, Dalingshan TownDongguanChina RE: The tariff classification of a decorative metal lantern from China Dear Ms. Zhang: In your letter dated May 7, 2024, you requested a tariff classification ruling. The merchandise under consideration is described as Item# V258-PSSZ002AD, Metal Cutout Décor. The item is a cylindrically shaped decorative lantern made of iron with a cutout fern-like pattern. The inside bottom of the lantern is a flat surface and does not include a way to secure a candle or light source. The top of the lantern is fitted with a metal handle. A light source is not included. The applicable subheading for Item# V258-PSSZ002AD, Metal Cutout Décor 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/. 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, please contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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