CLA-2-95:OT:RR:NC:N4:425
Mr. Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, #200
Philadelphia, PA 19112
RE: The tariff classification of “LED Lantern Rotating” from China.
Dear Mr. Stinson:
In your letter dated June 8, 2016, but received June 28, 2016, you requested a tariff classification ruling.
You submitted photographs and two samples of item # 9027778, identified as “LED Lantern Rotating.” The two styles consist of battery powered lantern-shaped decorations that measure approximately 18” in height x 7-1/2” in diameter at the base, and are constructed overwhelmingly of plastic. The two lanterns are designed to sit on a flat surface, and when the batteries are activated scenes inside the lantern are illuminated from a rotating light above. The first style, Church and Trees, features an interior scene with a house, which you refer to as a church, adorned with decorated wreaths and framed by evergreen trees. The second style, Snowman and Trees, features an interior scene with a generic snowman being decorated by two children with evergreen trees in the background. Although referred to as lanterns, these articles are purely decorative and do not function as actual lanterns.
You suggest classification of the style Church and Trees under tariff subheading 9505.10.2500, HTSUS, and we concur. However, we disagree with your proposed classification for the style Snowman and Trees under tariff subheading 9405.40.8000, HTSUS, as it is decorative rather than useful or practical for use as a lamp or lighting fitting. The article does not meet the definition of a “lamp” and does not provide light to the surrounding area as stipulated in New York Merchandise Co., Inc. v. United States. This article utilizes light purely for its decorative effect. Any lighting of the surrounding area is only incidental to use of the importation as a decorative article. Decorations are excluded from heading 9405 by chapter 94, Note 1(l).
Your samples are being returned as you requested.
The applicable subheading for the style Church and Trees will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.
The applicable subheading for the style Snowman and Trees will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of heading 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 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 https://hts.usitc.gov/current.
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 Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division