CLA-2-95:OT:RR:NC:N4:425
Mr. Thibault Richard
Miles Fashion Asia Pte. Ltd.
1 Kallang Junction
Singapore, 339263
Republic of Singapore
RE: The tariff classification of decorative items from China.
Dear Mr. Richard:
In your letter dated October 5, 2020, you requested a tariff classification ruling.
You submitted photographs and a detailed description of five items you refer to as galvanized lanterns. The battery powered, illuminated items mimic the look of a classic paper bag with indented sides, a flat bottom and an open top with a scalloped edge. Each item features a different cutout design on the front. When powered on, the item is illuminated by a small bulb within the item, highlighting the cutout design. Although referred to as “lanterns,” these items do not function as lights. Instead, the illumination inside the item is designed to enhance the decorative features of the items and not to provide light to the surrounding area. All items are made of iron and measure approximately 10.9” in height x 5.5” at its widest width x 3.5” in depth. Each item will be further described below.
Style #0001 “BOO” is crafted with a matte black finish on the exterior and a matte orange finish on the interior. The front of the item features a cutout of a small bat along with a cutout of bold letters spelling the word “BOO.” The item is marketed and sold exclusively as a decoration for Halloween.
Style #0003 “Pumpkin” is crafted with a silver galvanized finish on the interior and exterior. The front of the item features a cutout of a large pumpkin with a leaf attached along with cutouts of two leaves above the pumpkin. The item is marketed and sold as a decoration to be displayed throughout the fall season.
Style #0004 “Witch” features a matte black finish on the interior and exterior. The design on front of the item depicts the silhouette of a witch on a broomstick flying in front of a full moon. The full moon is a circular cutout around the witch that is illuminated when the item is powered on. The item is marketed and sold exclusively as a decoration for Halloween.
Style #0005 “Trick Orange” is crafted with a matte orange finish on the interior and exterior. The front of the item features a cutout of a jack-o’-lantern with cutout letters that spell “Trick or Treat.” The item is marketed and sold exclusively as a decoration for Halloween.
Style #0008 “Welcome Orange” is crafted with a matte orange finish on the interior and a silver galvanized finish on the exterior. The front of the item features a cutout of a large pumpkin with leaves and vines attached to the stem along with cutout letters that spell “Welcome Fall.” The item is marketed and sold as a decoration to be displayed throughout the fall season.
The applicable subheading for style #0001 “BOO,” #0004 “Witch” and #0005 “Trick Orange” 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.
The applicable subheading for style #0003 “Pumpkin” and #0008 “Welcome Orange,” will be 8306.29.0000, HTSUS, which provides for Statuettes and other ornaments, of base metal: Statuettes and other ornaments, and parts thereof: 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 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