CLA-2-44:OT:RR:NC:4:434
Krisanne Fischer
QVC Incorporated
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of an LED Candle Lantern from China
Dear Ms. Fischer:
In your letter, dated May 25, 2018, you requested a classification ruling. Descriptions and a sample were submitted for our review. The sample will be returned to you, per your request.
Item M58681, the “Pineapple Lantern with Flameless Candle,” is a sturdy, cylindrical open-work lantern constructed of a wooden base and wooden frame, partially covered on the outside with strips of galvanized steel. It measures approximately 18” inches high (inclusive of top) and 9 1/2 inches in diameter and tapers inward towards the top. A metal crown of leaves stands on top to make the lantern loosely resemble a pineapple. The interior base is shaped to hold the accompanying glass, a cylindrical candle holder, which measures approximately 9 3/4 inches high and 4 inches in diameter. A battery-operated LED “candle,” also included, fits into the glass holder and measures approximately 4 ¾ inches high and 3 inches in diameter.
You propose classification in either subheading 9405.40.8440, Harmonized Tariff Schedule of the United States (HTSUS) as an article of lighting, or, alternatively, in subheading 4420.10.0000, HTSUS, as an ornament of wood.
Heading 9405 does not apply, as this lantern utilizes light purely for decorative effect, and any lighting of the surrounding area is merely incidental to its use as a decorative object.
The lantern is constructed of multiple materials and meets the definition of a composite good, within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods.
The essential character of the lantern is imparted by the wooden elements. The wood makes up the base and framework for the lantern and provides a significant portion of the visual appeal. Per your submitted figures, the wood also predominates by weight over the steel and glass portions of the holder.
Therefore, the applicable subheading for the pineapple lanterns will be 4420.10.0000, HTSUS, which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% 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 on the 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division