CLA-2-85:OT:RR:NC:N4:415
Ms. Krisanne Fischer Geodis USA, Inc. 5101 South Broad Street Philadelphia, PA 19112
RE: The tariff classification of an electric space heating lantern from China.
Dear Ms. Fischer:
In your letter dated April 25, 2022, you requested a tariff classification ruling on behalf of your client, QVC, Inc.
Images and user instructions were submitted in lieu of a sample.
The product under consideration is described as the “Duraflame® 28-inch Electric Lantern with Infrared Heat,” QVC item number V46330. This is a composite article that consists of a decorative lantern and an electric space heater. The lantern is made from iron and features glass panels. Within the lantern is a permanently affixed artificial candle made of plastic and illuminated with light-emitting diode (LED) light sources. The candle has three glow options, warm white, cool white, and icy blue, and six brightness settings with the option to change between steady and flickering light. At the base of the lantern is an integrated 1.5-kilowatt, fan-forced, space heater. This item measures 28 ¾ inches by 11 ¾ inches by 11.7 inches and is powered by a 76-inch-long cord. It weighs 19 pounds and would be considered portable.
Per your correspondence, the heater portion predominates over the lantern as it provides almost 90 percent of the value to the product. As such, this office finds that the electric space heater would impart the essential character to this article, General Rule of Interpretation 3(b) noted.
The applicable subheading for the “Duraflame® 28-inch Electric Lantern with Infrared Heat,” QVC item number V46330, will be 8516.29.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[e]lectric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: [e]lectric space heating apparatus and electric soil heating apparatus: [o]ther: [p]ortable space heaters: [f]an-forced.” The column one, general rate of duty is 3.7 percent.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8516.29.0030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8516.29.0030, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division