CLA-2-94:OT:RR:NC:1:110
Ms. Donna Robbins
PartyLite Worldwide, Inc.
59 Armstrong Road
Plymouth, MA 02360
RE: The tariff classification of a candle lantern and steel panels from China.
Dear Ms. Robbins:
In your letter dated February 22, 2012, you requested a tariff classification ruling. The merchandise under consideration is identified as the Change O Lantern. A sample of the item was submitted with your ruling request and will be returned to you.
Based on the sample and information that you have provided, the Change O Lantern is made of weather resistant steel and glass in the shape of a traditional lantern measuring approximately 15 inches in height. It is comprised of four tapered metal frames welded together forming a tall box with one side hinged for access to the inside. A clear glass panel is fitted into each frame. The box frame is attached to a square metal base measuring approximately 7 by 7 inches with a round indentation in the center bottom for securing a standard 3 inch pillar style candle. Atop the box frame is a 5 inch square open canopy with a wire handle. Four decorative metal panels with cut-out patterns resembling trees, scrolls, birds and snowflakes are provided with the lantern. The panels attach to any of the four sides of the lantern with magnets and are interchangeable for creating a new look to the lantern. The candle lantern is designed for placement onto any flat surface virtually anywhere and may be hung by its handle.
The applicable subheading for the Change O Lantern will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad valorem.
It is stated that the interchangeable decorative metal panels will also be imported for inventory purposes. The applicable subheading for the magnetic steel interchangeable panels, imported separately will be 8306.29.0000, HTSUS, which provides for “Bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.” The general 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 http://www.usitc.gov/tata/hts/.
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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division