CLA-2-95:OT:RR:NC:N4:425
Ms. Soolin Shu
Pan Asian Creations Limited
No. 182, 1/F., Peninsula Centre
No, 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of a lantern from China.
Dear Ms. Shu:
In your letter dated July 15, 2018, you requested a tariff classification ruling.
You submitted photographs and detailed information for item # 8241-11402, Xmas Home Décor – 11” Moving Water Lantern, which is a LED illuminated battery powered plastic lantern that measures approximately 10.8” in height x 4.1” in width x 4.1” in length, and has a decorative scene inside. The scene depicts three snow people (man, woman, child) standing next to an evergreen tree. The snow woman wears a traditional Santa Claus hat. The interior of the lantern is filled with water. When activated the water and simulated snow swirls around the figures.
Although referred to as a “lantern,” the article is only lantern-shaped and utilizes light purely for its decorative effect. Any useful lighting, if any, is only incidental to use of the importation as a decorative article advertised, marketed and sold as an indoor decoration for Christmas.
The applicable subheading for item # 8241-11402 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: 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 on 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 Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division