CLA-2-94:OT:RR:NC:N4:110
Ms. Regina Woody
Hobby Lobby
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of lantern style candle holders from China
Dear Ms. Woody:
In your letter dated February 20, 2015, on behalf of Hobby Lobby Stores, you requested a tariff classification ruling. Samples were submitted and will be returned to you.
The prospective merchandise is three lantern style candle holders: Item 959270, Galvanized Metal Mini Lantern, Item 1000876, Metal Triangle Lantern, and Item 302752, Metal White Lantern with Handle.
Item 959270 is a rustic, county chic lantern featuring galvanized metal framing clear glass on all four sides. This item has a metal handle with wood accent attached to the top, and a metal edged flat bottom for setting on a table. Each side of the lantern measures 4 inches wide by 4 7/8 inches high. The opening at the top measures 3 1/4 inches wide. Item 1000876 is a black and silver metal lantern featuring intricate design framing clear glass on all four sides. This item has a door with a metal latch for opening. A round ring is attached to the top of the lantern for hanging or carrying, and a flat metal bottom with ball-shaped feet for setting on a table. This lantern measures 5 1/4 inches wide by 10 5/8 inches high. Item 302752 is made of metal painted white and features filigree cutouts framing clear glass, and a door with a metal latch for opening. This lantern has a round ring attached to the top for hanging or carrying, and a metal edged flat bottom for setting on a table. This item measures 6 inches wide by 12 inches high.
You contend that the subject merchandise Item 1000876 and Item 302752 are properly classified under subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments, of base metal, other.
You also contend that Item 959270 is a general-purpose decorative item therefore, it should be classified under subheading 8306.39.0000, HTSUS. However, the referenced tariff number is not a valid tariff classification number.
In considering whether the instant merchandise is subject to classification in heading 8306, HTSUS, the Legal note 1 (k) of Section XV, precludes articles of Chapter 94 …….lamps and lighting fittings, illuminated signs, etc.
The applicable subheading for Items 1000876, 302752 and 959270, will be 9405.50.4000, 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division