The tariff classification of an Oriental style lantern from China

NY G86403 February 6, 2001 CLA-2-95:RR:NC:SP:225 G86403 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of an Oriental style lantern from China Dear Mr. Hoffacker: In your letter dated January 16, 2001 you requested a tariff classification ruling. A sample of a “Plain Paper Lantern,” item #M298, was submitted with your inquiry. The lantern is constructed out of a bamboo circular frame and colored paper that serves as the shade. A second metal frame is included whose purpose is to hold the expanded shade in a sphere-like shape. The item is recognized as a traditional Oriental lantern used on festive occasions. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...” The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), although not legally binding are the official interpretation of the tariff at the international level. They state, in pertinent part for 95.05: "This heading covers: (A)(1) Decorations such as festoons, garlands, Chinese lanterns, etc., ... which are traditionally associated with a particular festival are also classified here." As the subject article is so similar to Chinese lanterns, cited in the above Explanatory Note, it will be classified as a festive article of Chapter 95. Your sample is being returned as requested. The applicable subheading for the “Plain Paper Lantern” will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division