The tariff classification of Chinese lanterns, costume headbands and portable lamps from China

NY A87174 September 17, 1996 CLA-2-95:RR:NC:FC: 225 A87174 CATEGORY: Classification TARIFF NO.: 9505.90.6090; 8513.10.4000 Mr. Yi Zhang 501 Taylor Avenue Pittsburgh, PA 15202 RE: The tariff classification of Chinese lanterns, costume headbands and portable lamps from China Dear Mr. Zhang: In your letter dated August 14, 1996 you requested a tariff classification ruling. The subject articles include Chinese lanterns and lamps in a variety of styles and costume headbands. Photographs of the lanterns and headbands were submitted with your inquiry and samples of the portable lamps were provided. The battery operated Chinese lanterns (item #'s: ST-1 through ST-20 and ST-24 through ST-31) hang from a plastic tube shaped device which is meant to be held in the hand. The lantern itself is composed of a small lightbulb within a decorated plastic shade featuring tassels and, in some cases, hanging plastic characters. The items are recognizable as traditional Chinese lanterns used for holiday festivities. Two of your products (item #ST-21) are plastic headbands with attached coil spring antennae. At the tip of each antenna is a plastic star shape. These articles would likely be used as an instant "alien" costume. The portable lamps (item #'s ST-22 and ST-23) are battery-operated and measure approximately 14 inches in length. They are composed of a plastic tube with plastic fiber optic strips emanating from one end. It has an on/off switch mechanism that activates a kaleidoscope of lights through the fiber optic strips. Heading 9505, HTSUS, provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. Explanatory Note 95.05 (A)(1) states that the heading includes: "Decorations such as festoons, garlands, Chinese lanterns, etc., ...which are traditionally associated with a particular festival are also classified here." As the Chinese lanterns are cited as an exemplar of the type of articles falling within the scope of heading 9505, HTSUS, they will be classified accordingly. The applicable subheading for the Chinese lanterns (item #'s: ST-1 through ST-20 and ST-24 through ST-31) and antenna headbands (item #ST-21) will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles: other: other: other. The rate of duty will be free. The applicable subheading for the portable lamps (item #'s ST-22 and ST-23) will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy: lamps: other. The rate of duty will be 5.5 percent ad valorem. 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division