CLA-2-46:OT:RR:NC:4:434
Elizabeth McGuffin
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a decorative candle lantern from China
Dear Ms. McGuffin:
In your letter, dated September 24, 2021, you requested a tariff classification ruling. In lieu of a sample, photos and a detailed product description were submitted for our review.
Item number 30581101, which you describe as a “Bamboo Wickerwork Lantern,” has a tapered neck and oval body that houses a glass candleholder (candle not included). The lantern is constructed of an open, iron wire frame that holds in place regularly-spaced vertical pieces of bamboo. The exterior of each piece of bamboo is rounded like a rod, while the side that faces the interior of the lantern is flattened. You state that the width of the bamboo pieces is a uniform 5 mm. The lantern stands approximately 17.25” high. It is 7.5” wide at its widest point and measures 4.5” at the opening. The glass candle holder inside measures 3.5” in diameter and 3.75” tall. The photos attached to the request demonstrate the lantern holding a tea light with candlelight filtering through the openings between the bamboo pieces.
You ask whether the lantern is classifiable in Heading 9405, Harmonized Tariff Schedule of the United States (HTSUS), as a light fixture. 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. Chapter 94, Note 1(l), excludes decorations from heading 9405.
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 bamboo elements. The bamboo makes up much of the cage for the lantern and provides the main visual appeal. Per your submitted figures, the bamboo also heavily predominates by value and weight over the metal and glass portions of the lantern.
The bamboo flattened rods meet the definition of plaiting materials in chapter 46, HTSUS. However, they are not considered “wickerwork” for tariff purposes, as the partial rods making up the lantern are flat on one side rather than having a round cross-section.
Therefore, the applicable subheading for the lantern will be 4602.11.4500, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Of bamboo: Other: Other.” The rate of duty will be 6.6 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 on the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4602.11.4500, 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 4602.11.4500, 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, 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.
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