CLA-2-46:OT:RR:NC:4:434
Laura Law
Zhongxin Lighting (HK) Co., Ltd.
Workshop 10 & Commn Area Lofter Grand 3/F Lanton IND Bldg.
No. 99 Wai Yip Street KL
Hong Kong 999077
CHINA
RE: The tariff classification of decorative lanterns from China
Dear Ms. Law:
In your letter, dated April 9, 2022, you requested a tariff classification ruling. A sample and a detailed description were submitted for our review.
The “Decorative plastic lantern 4” is a solar-powered decorative lantern made of plastic and metal. It measures approximately 12 inches in diameter and 13 inches high with a shape that bulges towards the bottom third and tapers inward at the top and bottom. Over an openwork metal frame are stretched equally-spaced vertical strands of flexible plastic monofilament, providing a cage-like effect for the lantern. Each filament measures just under 3 mm in diameter. The bulb fitting is mounted at the top inside the lantern. A metal ring is attached at the top for carrying or hanging. When illuminated, the light will filter through the frame and provide a decorative effect.
Lanterns that are designed to be decorative rather than useful or practical as lamps or lighting fittings do not meet the definition of a "lamp" and do not provide meaningful light to the surrounding area. These lanterns utilize light primarily for decorative effect. Any lighting of the surrounding area is incidental to its use as a decorative article. Decorations are excluded from Chapter 94 by heading Note 1(l) to chapter 94.
Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that composite articles consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which 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 article. In this case, the essential character is imparted by the plastic monofilaments that make up the majority of the decorative appeal of the decorative lantern.
The plastic monofilaments, which measure over 1 mm in diameter, meet the definition of plaiting materials, as set forth in Note 1 to Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states:
In this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54.
In your request, you suggest that the “Decorative Plastic Lantern 4” should be classified under subheading 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plastic statuettes and ornamental articles. We disagree. Heading 3926 is a residual provision for other articles of plastic not elsewhere specified or included, and as this lantern is more specifically provided for under heading 4602, it would no longer be classifiable within heading 3926, to include subheading 3926.40.0090, HTSUS. Further, per chapter 39 note 2(n), this chapter does not cover “plaits, wickerwork or other articles of chapter 46.” As this article is classifiable within chapter 46, it is precluded from being classified in chapter 39.
The applicable subheading for the decorative lantern will be 4602.90.000, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other. The rate of duty will be 3.5 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 4602.90.0000, 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, 9903.88.03, in addition to subheading 4602.90.0000, 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.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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