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 W/Scenes” 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 a photograph and a sample of item # 9027776, identified as “LED Lantern W/Scenes.” This is a battery powered lantern-shaped decoration identified as Snowman and Trees that measures approximately 18” in height x 7-1/2” in diameter at the base, and is constructed overwhelmingly of plastic. The lantern is designed to sit on a flat surface, and when the batteries are activated, a scene inside the lantern featuring a generic snowman framed by birch and evergreen is illuminated. Although referred to as lantern, this article is purely decorative and does not function as an actual lantern.
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 sample is being returned as you requested.
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.
We are unable to rule on the style Reindeer and Trees. The classification of the merchandise, which is the subject of your request, involves a consideration of whether the merchandise may be classifiable in Chapter 95.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, Customs and Border Protection (CBP) will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by a court case currently pending in the Court of International Trade. See, for example, Waterford Wedgwood v. U.S., Ct. No. 99-00133, among others. You may resubmit your ruling request for this style when litigation is concluded.
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