CLA-2-94:OT:RR:NC:N1:110
Ms. Miriam Hanks
Far East Brokers and Consultants, Inc.
3644 Philips Highway
Jacksonville, FL 32207
RE: The tariff classification of an oil lantern from China
Dear Ms. Hanks:
In your letter dated August 14, 2013, you requested a tariff classification ruling.
The merchandise under consideration is a “Glass Metal Spiral Cone Oil Lantern”, Item Number 44314-00. A sample of the lantern was submitted with your ruling request.
The submitted sample is an oil lantern lamp that is comprised of an iron frame in antique copper tone and a yellowish translucent cone-shaped glass bottle. The iron frame has a decorative tapered base from which two iron strips made of metal wires swirl upward, forming a cone-shape to hold the glass bottle. There is a metal muzzle screwed atop the bottle for securing the wick. This oil lantern measures approximately 12 inches tall and 5 inches in diameter at its widest point. A chained cap for the lantern is attached to the frame. This oil lantern is not designed to be carried in the hand or on the person; it is designed for placing onto a flat surface.
The applicable subheading for the Glass Metal Spiral Cone Oil Lantern, Item Number 44314-00, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Hope Abada at (646) 733-3016.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division