CLA-2-85:RR:NC:1:108 L83271

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of a traditional-style lantern from China.

Dear Mr. Williams:

In your letter dated February 20, 2005, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a portable, battery-operated metal lantern, style number N0173, which is designed to simulate a traditional-style oil lantern. It measures approximately 11 ¼ inches in height with a 5 ½-inch base diameter and features a small, filament bulb enclosed in a clear-transparent glass chimney. It also has a bottom-battery case with a light-switch mechanism and a top loop-shaped metal handle for carrying and hanging.

The applicable subheading for this metal lantern will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy. The rate of duty will be 3.5 percent ad valorem.

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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division