CLA-2-39:OT:RR:NC:N4:422
Ms. Rachel Zhang
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre
No. 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of a plastic 84” Outdoor Lamp Post from China.
Dear Ms. Zhang:
In your letter dated November 13, 2018, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as an 84” Outdoor Lamp Post with Hanging Bell and Greenery, item number 9206-84511. This item consists of a light-up battery powered ornament made of plastic, depicting an old fashioned iron lamp post with a lantern type light at the top. The item features a cross bar under the lantern that is decorated with plastic bells and some artificial greenery. The item measures approximately 17.8” (L) by 15.25”(W) by 81”(H) and is activated by a slide switch on the base. When activated, the light flashes in the lantern. Although the item’s title refers to this as an “outdoor” item, the description states that it is for “indoor use only.”
Although you suggest that the lamp post ornament is for Christmas use, display of a decorative lamp post with seasonal greenery throughout the winter months would not be considered aberrant.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the plastic lamp post can still serve as decorations. Therefore, it is the opinion of this office that the plastic lamp post provide these items with the essential character within the meaning of GRI 3(b).
The applicable subheading for the 84” Outdoor Lamp Post with Hanging Bell and Greenery, item number 9206-84511 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” 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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division