The tariff classification of a solar powered lantern from China

N196096 December 22, 2011 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. Aaron Cullen Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a solar powered lantern from China Dear Mr. Cullen: In your letter, dated November 29, 2011, you requested a tariff classification ruling on behalf of your client, CVS Caremark. The ruling was requested on item 872483, “6-inch Solar Powered Lantern”. A sample was submitted for our review and will be returned to you, as requested. The decorative item has the appearance of a spherical Chinese lantern. It is constructed from a wire frame and wrapped with 6mm-wide, lime green plastic strips. The base of the lantern is a circular metal plate and the top is a metal wire ring, both of which are 3 inches in diameter. Eight convex wires connect the plate and ring. A metal wire hanger in the shape of an inverted “V” is affixed to opposite points on the ring. The plastic strips are wound around each wire and extended to the next, and as such, form the sides of the lantern. Affixed to the metal plate inside the lantern is a 2 1/2-inch-high, 2-inch-diameter, white plastic cylinder. This cylinder, with a coated, metal wire “wick”, has the appearance of a votive candle. Fitted into the ring opening of the lantern is a 3-inch-diameter, 7/8-inch-thick “lid”, which is equipped with a solar panel on the upper surface, and a single light emitting diode (LED) light on its underside. When deprived of environmental light, the LED shines downward onto the “candle” to give it the appearance of being lit. The classification of merchandise under the Harmonized Tariff Schedule of the United States (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. Neither GRI 1 nor GRI 2 governs the classification of the instant item. The plastic strip forming the sides of the lantern constitutes “plaiting materials” as set forth in Chapter Note 1 of Chapter 46, Harmonized Tariff Schedule of the United States (HTSUS), which states as follows: In this chapter the expression “plaiting materials” means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibers, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of chapter 54. General Explanatory Note 3 to Chapter 46 specifically includes plastic strip exceeding 5mm in width. In addition to the plastic strip, the lantern is constructed from multiple materials (e.g., metal, plastic, lighting fixture) that are prima facie classifiable in different headings. As such, the item is a composite good within the meaning of GRI 3(b). GRI 3(b) states, in pertinent part: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In accordance with the Explanatory Notes for GRI 3(b), the essential character of an item 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 goods. You state the component breakdown of this article to be 45% plastic, 40% metal, and 15% electronic. You do not identify whether this breakdown indicates weight, volume, or value. Regardless, the LED element does not govern classification; the LED does not provide significant light to the surrounding area. Furthermore, the item is decorative and therefore excluded from classification in heading 9405 by Legal Note 1(l) to Chapter 94, HTSUS. While the metal frame provides a portion of the structure and the plastic candle contributes to the item’s consumer appeal, it is the plastic strip that, instead, imparts the item with its essential character. The plastic strip forms the sides, and therefore spherical “lantern” shape. The bright green color and basket-like structure form the overwhelming visual aspects of the lantern. The Solar Powered Lantern will therefore be classified under 4602.90.0000, HTSUS, which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other (than of vegetable materials). The rate of duty will be 3.5 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division