CLA-2-95:OT:RR:NC:N4:425
Ms. Nancy Zhang
Century World Wide (HK) Ltd.
Longjiang Village, Dalingshan Town
Dongguan, Guangdong 523820
China
RE: The tariff classification of a lantern from China.
Dear Ms. Zhang:
In your letter dated January 9, 2019, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as item #GV5-JXJHA009A, Lighted Lantern with Scene which consists of a battery powered, illuminated lantern with a spooky scene inside. The plastic lantern features terrifying bats flying around a cemetery, with tiny lights displayed on a creepy black tree and a tombstone marked RIP. When activated, the lights illuminate the menacing bats in the cemetery. The lantern measures approximately 5.5” (L) x 5.5” (W) x 12” (H). The request indicates that this item will be marketed and sold for Halloween.
In your request, you proposed that this Halloween themed decorative lantern should be classified under subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS). At the statistical level, this classification does not exist. Regardless, we disagree with this proposed classification. Heading 3926 applies to products of plastic that are not specified or included elsewhere and as this product is more appropriately classified under a different heading, specifically heading 9505, as a decoration for Halloween, heading 3926 would not be applicable.
The applicable subheading for item #GV5-JXJHA009A, Lighted Lantern with Scene will be 9505.90.6000, 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: Other: Other.” The rate of duty will be Free.
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