CLA-2-67:OT:RR:NC:N4:415
Ms. Debbie A. Bell
HSN, Inc.
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of decorative hanging lanterns with artificial foliage from China.
Dear Ms. Bell:
In your letter dated June 17, 2022, you requested a tariff classification ruling on behalf of your affiliate, Frontgate.
Images were submitted in lieu of a sample.
There are five decorative hanging lanterns under consideration. Each lantern consists of an iron frame embellished with plastic leaves, flowers, and/or berries, and features a burlap ribbon for hanging purposes. Additionally, they have one string of light emitting diode (LED) lights, and a glass bulb that contains a string of micro-lights. The lights are powered by two battery packs, each requiring three AA batteries. The LED lights are designed to turn on for six hours and then be off for 18 hours each day. These lanterns utilize light to enhance their visual appeal. We note that they remain ornamental even when the lights are not in use, and any lighting of the surrounding area, if any, is merely incidental to their use as decorations. Per your submission, the plastic flowers and leaves are assembled by binding with flexible materials and/or by gluing. These items are intended for indoor and outdoor use.
The first article, item number 173495, is in a traditional lantern shape. The frame is completely wrapped with artificial branches and LED microlights. The top of the lantern is covered with artificial eucalyptus leaves and berries, and a single glass bulb containing 25 micro-lights hangs within the lantern. The product measures 16 inches in height and 16 inches in diameter.
The second article, item number 173497, is globe shaped and the lantern frame and single glass bulb are completely obscured by the artificial eucalyptus leaves, berries, and LED microlights. It is 14 inches in height and 18 inches in diameter.
The third article, item number 176162, has the appearance of an artificial hanging plant. The lantern frame is wrapped in artificial branches and along with the internal glass bulb, they are almost entirely concealed beneath the flowers and needle-shaped leaves attached to trailing stems which cascade below the lantern frame. It is 16 inches in height.
The fourth article, item number 176164, appears to be like the first product described above. It differs with the top of this lantern being covered with artificial magnolia leaves and flowers rather than eucalyptus. The single glass bulb is also visible and hangs within the lantern, which is 16 inches in height.
The fifth article, item number 176165, holds a similar appearance to the third product as it also resembles an artificial hanging plant. In this instance, this decoration has larger leaves, which resemble ivy, that also fall below the lantern frame. It is 16 inches in height.
As these five decorative hanging lanterns generally resemble the natural product and are made by assembling various parts by binding or gluing, they are appropriately classified within heading 6702. Further, as the artificial plastic components provide the articles with their overall visual appeal, we hold the opinion that they would impart the essential character, General Rules of Interpretation 6 and 3(b) noted.
The applicable subheading for these five artificial foliage hanging lanterns, item numbers 173495, 173497, 176162, 176164, and 176165, will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f plastics: [a]ssembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods.” The column one, general rate of duty is 8.4 percent ad valorem.
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