CLA-2-46:OT:RR:NC:4:434

Krisanne Fischer
Geodis
5101 S. Broad St.
Philadelphia, PA 19112

RE: The tariff classification of decorative LED lanterns from China

Dear Ms. Fischer:

In your letter, dated August 20, 2021, you requested a tariff classification ruling for four lanterns on behalf of your client, QVC, Inc. Samples, and a detailed product description were submitted for our review.

Item number GT188290 is a decorative lantern measuring approximately 13” in diameter and 22” tall, constructed of thin rattan rods that form an inner core and crisscross around the outside to form an open-work lattice that allows the light to shine through. It is rounded towards the middle and tapers towards the opening at the top. A plastic, battery-operated light designed to look like a flame rests in the base (batteries not included).

Item number GT188288M is a decorative lantern measuring approximately 18” tall and constructed of thin rattan rods, evenly spaced, forming a birdcage-like appearance. The rattan rods are held in place by an iron frame. The lantern features a metal handle and plastic, battery-operated light that rests in the base (batteries not included).

Item GT193020 is a decorative lantern with an inner structure made from Paulownia wood and an outer lattice work of interwoven Poplar strips. It features a jute handle and plastic, battery-operated light positioned in the bottom (batteries not included).

Item number M66041 is a decorative lantern constructed of Paulownia wood with an outer lattice work of interwoven Paulownia strips. It features a rope handle and a plastic, battery-operated light positioned in the bottom (batteries not included).

The lanterns do not meet the definition of lamps or light fixtures. In all four cases the lanterns utilize light primarily for decorative effect. Any lighting of the surrounding area is incidental to the use of the lantern as a decorative article. Decorations are excluded from Heading 9405 by Note 1(l) to chapter 94.

The lanterns are constructed of multiple materials and each 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 lanterns is imparted by the external interwoven elements, be they rattan rods or wooden strips. These elements provide the main visual elements of the lantern as well as some of the structure. Per your submitted figures, the rattan rods and Poplar and Paulownia wood also heavily predominate by value and weight over the other portions of the lanterns.

The rattan rods and Poplar and Paulownia wood strips meet the definition of plaiting materials in chapter 46, HTSUS. The rattan rods, having a round cross-section, are considered “wickerwork.” However, the Poplar strips and Paulownia pieces are not considered “wickerwork” for tariff purposes, since they do not have a round cross-section. Therefore, the applicable subheading for Items GT188290 and GT188288M, the rattan lanterns, will be 4602.12.3500, 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 rattan: Other: Wickerwork” The rate of duty will be Free.

The applicable subheading for Items GT193020 and M66041, the Poplar and Paulownia lanterns, will be 4602.19.4500, 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: Other: Other: Of willow or wood: 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 subheadings 4602.12.3500 and 4602.19.4500, 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 subheadings 4602.12.3500 and 4602.19.4500, 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