CLA-2-94:OT:RR:NC:N 4 410
Phoebe Wei
Hanka Home
8/F, 17# (No.9 Building), Pingcheng North Road
Haicang District, Xiamen 361026 China
RE: The tariff classification of steel lanterns and a tabletop fountain from China
Dear Ms. Wei:
In your letter dated March 27, 2024, you requested a tariff classification. Descriptive literature and pictures were submitted with your request.
The subject merchandise is two metal lanterns and a tabletop plastic fountain. The lanterns are made of steel and measure 6x5x11 inches. They are formed with thin wire rod into the shape of an archway. Each lantern has a flat base and rounded roof that are made of metal sheet. On the top is a small metal box that secures a metal ring. The lanterns are suitable for hanging or for standing on a flat surface.
The lanterns are identical in construction except that the lantern identified as Item 1 has a cylindrical slot on the base to stabilize a candle, and the other (identified as Item 2) does not have such a design feature. It is stated that the candles are not included in the shipment and the lanterns do not contain any electronic components.
The tabletop polyresin fountain measures 4.72 x 4.72 x 5.98 inches. Based on the pictures provided in the submission, the fountain is made of polyresin with stone appearance. It consists of a rectangular base with a round disc affixed atop the back side of the base from which water flows. The base contains a battery compartment and a pump.
The applicable subheading for the decorative metal lantern with a cylindrical slot on the base to stabilize a candle (Item 1) will be subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Non-electrical luminaires and lighting fittings: …: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the decorative metal lantern that does not have cylindrical slot on the base (Item 2) will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. The general rate of duty will be Free.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.
Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the article.
In Conair Corp. v. United States, Slip Op. 2005-95 (CIT August 12, 2005), the courts examined a similar fountain and determined that the pump imparts the essential character. The determination was based on the premise that the flow of water created by the pump provides the visual and auditory appeal. As such, the fountain was classified under HTSUS heading 8413, which provides for pumps for liquids, whether or not fitted with a measuring device, liquid elevators. Here, we find the subject fountain is similar to the fountain described in this court case, in that the water flow created by the pump provides the visual and auditory appeal of the fountain. The pump imparts the essential character of the fountain.
Therefore, in accordance with GRI 3(b) the applicable subheading for the tabletop plastic fountain will be subheading 8413.70.2004, HTSUS, which provides for “Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: Other centrifugal pumps: Other: Submersible pumps.” The general rate of duty is Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8413.70.2004, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8413.70.2004, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.50.4000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.50.4000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division