CLA-2-69:OT:RR:NC:N4:422
Mr. Patrick Kish
Evergreen Enterprises of VA LLC
5915 Midlothian Turnpike Richmond, VA 23225
RE: The tariff classification of ceramic LED lanterns from China
Dear Mr. Kish:
In your letter dated June 17, 2024, on behalf of your client, Costco Wholesale, you requested a tariff classification ruling. Specification sheets and photographs of the items were submitted with your request. The product under consideration are ceramic LED lanterns, 2-pack, Item #1768231. The ceramic lanterns will be packaged and sold in a pack of two. Each lantern measures approximately 6.9 inches wide by 6.9 inches deep by 10.5 inches high. The white cylindrical lanterns are made of dolomite ceramic and feature cut-out tree designs throughout the lanterns. Attached to each lantern is a brown leather handle strap used to carry the article.
The on/off switch is located on each lantern’s bottom. Both lanterns feature a six-hour timer that can be turned on to set to white or random-colored lights. Once activated, the light is illuminated through the cut-out designs, enhancing the overall decorative effect of the ornamental ceramic article. Both items contain a lithium rechargeable battery and a type-C charging cord. A permanently affixed USB rechargeable battery pack is at each lantern’s bottom.
The applicable subheading for the ceramic LED lanterns, 2-pack, Item #1768231, will be 6913.90.5000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The general rate of duty will be 6 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6913.90.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6913.90.5000, 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, 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.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division